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Hillside issues $2,300,000 of 8%, 15-year bonds dated January 1, 2015, that pay interest semiannually...

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Accounting

Hillside issues $2,300,000 of 8%, 15-year bonds dated January 1, 2015, that pay interest semiannually on June 30 and December 31. The bonds are issued at a price of $2,815,190.

miannual Period-End Unamortized Premium CarryingValue

01/01/2015

06/30/2015

12/31/2015

06/30/2016

12/31/2016

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