hard · Financial Accounting

On January 1, 20X1, a company issues $1,000,000 in 5-year bonds with a 4% annual coupon paid semiannually. At the time of issuance, the market interest rate is 6%.

If the bonds were issued for $914,698, what is the interest expense recorded for the first six-month period ending June 30, 20X1, using the effective-interest method?

  1. $28,531
  2. $30,000
  3. $20,000
  4. $27,441

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