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On June 1, 2019 Adelphi Corporation issued $390,000 of 6%, 5-year bonds. The bonds which were issued at 97, pay interest on January 1 and June 1.

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Question

On June 1, 2019 Adelphi Corporation issued $390,000 of 6%, 5-year bonds.  The bonds which were issued at

97, pay interest on January 1 and June 1. Use this information to calculate the amount of bond discount or premium that is amortized with each interest payment. If this is discount amortization enter as a positive number. If this is premium amortization enter as a negative number.

 
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