On December 31, 2017, Blair Company issued $600,000 of 20‑year, 11 percent bonds payable for $554,861, yielding an effective interest rate of 12 percent. Interest is payable semiannually on June 30 and December 31. Prepare journal entries to reflect (a) the issuance of the bonds, (b) the semiannual interest payment and discount amortization (effective interest method) on June 30, 2018, and (c) the semiannual interest payment and discount amortization on December 31, 2018. Round amounts to the nearest dollar.

No                   Account and explanation         Debit          Credit

Dec 31                   Cash                                554861  

                           Discount on bonds payable  45139  

                             Bonds payable                                          600000

                           (To record issuance of bonds)  

June 30            Bond interest expense                 33292

                            (554861*12%*6/12)  

                             Discount on bonds payable                      292

                             Cash (600000*11%*6/12)                           33000

                   (To record first semiannual interest)  

Dec 31        Bond interest expense                      33309  

                               (555153*12%*6/12)

                           Discount on bonds payable                             309

                                    Cash                                                     33000

                             (To record interest)  

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