On January 2,2014,Mahoney Sales Issued $10,000 in Bonds for $10,900 $$\begin{array} { | l | l | l | } \hline \quad\quad& \quad&\quad \\\hline & & \\\hline & & \\\hline\end{array}$$

Essay

On January 2,2014,Mahoney Sales issued $10,000 in bonds for $10,900.They were 5-year bonds with a stated rate of 4%,and pay semiannual interest payments.Mahoney Sales uses straight-line method to amortize bond premium.Please provide the journal entry for the first interest payment to be made on June 30,2014.
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