On January 1, 2020, Marafuku Company issued $86,000 of 12-year, 5% bonds payable.

Marafuku Company pays interest each January 1 and July 1 and amortized discounts or premium by the straight-line amortization method.

The company can issue its bonds payable under various conditions.

1. Journalize the issuance of the bond payable at face value.
2. Journalize the payment of semiannual interest when the bonds are issued at face value.
3. Journalize Marafuku Company issuance of the bonds assuming the bonds were issued at 93.
4. Journalize the payment of semiannual interest when the bonds are issued at 93.
5. Journalize Marafuku Company issuance of the bonds assuming the bonds were issued at 106.
6. Journalize the payment of semiannual interest when the bonds are issued at 106.

Journalize the issuance of the bond on June 30th and the first interest payment of December 31st.

Journal

Date	Description	Debit	Credit
1	A/PA/RBonds PayableCashDiscount on Bonds PayableInterest ExpensePremium on Bonds Payable
1	A/PA/RBonds PayableCashDiscount on Bonds PayableInterest ExpensePremium on Bonds Payable
2	A/PA/RBonds PayableCashDiscount on Bonds PayableInterest ExpensePremium on Bonds Payable
2	A/PA/RBonds PayableCashDiscount on Bonds PayableInterest ExpensePremium on Bonds Payable
3	A/PA/RBonds PayableCashDiscount on Bonds PayableInterest ExpensePremium on Bonds Payable
3	A/PA/RBonds PayableCashDiscount on Bonds PayableInterest ExpensePremium on Bonds Payable
3	A/PA/RBonds PayableCashDiscount on Bonds PayableInterest ExpensePremium on Bonds Payable
4	A/PA/RBonds PayableCashDiscount on Bonds PayableInterest ExpensePremium on Bonds Payable
4	A/PA/RBonds PayableCashDiscount on Bonds PayableInterest ExpensePremium on Bonds Payable
4	A/PA/RBonds PayableCashDiscount on Bonds PayableInterest ExpensePremium on Bonds Payable
5	A/PA/RBonds PayableCashDiscount on Bonds PayableInterest ExpensePremium on Bonds Payable
5	A/PA/RBonds PayableCashDiscount on Bonds PayableInterest ExpensePremium on Bonds Payable
5	A/PA/RBonds PayableCashDiscount on Bonds PayableInterest ExpensePremium on Bonds Payable
6	A/PA/RBonds PayableCashDiscount on Bonds PayableInterest ExpensePremium on Bonds Payable
6	A/PA/RBonds PayableCashDiscount on Bonds PayableInterest ExpensePremium on Bonds Payable
6	A/PA/RBonds PayableCashDiscount on Bonds PayableInterest ExpensePremium on Bonds Payable