On the first day of the fiscal year, a company issues an $8,000,000, 11%, five-year bond that pays semiannual interest of $440,000 ($8,000,000 × 11% × ½), receiving cash of $8,308,869. journalize the first interest payment and the amortization of the related bond premium. round to the nearest dollar. if an amount box does not require an entry, leave it blank.

The Journal entry for the first interest payment and the amortization of the related bond premium is as follows:

Premium on issue of bond:

= $30,887

Interest expense A/c ($440,000 - $30,887)      Dr.    $409,113

Premium on issue of bond A/c                            Dr.    $30,887

To cash ($8,000,000 × 11% × ½)                                                      $440,000

being suspected of supplying drugs means you are much more likely to be charged. the amount of drugs found on you, and whether you have a criminal record, will be taken into account when a punishment is being decided.

decisions to prosecute are taken by the public prosecution service. the maximum sentences for intent to supply drugs are:

answerthe above statement is (true);