On January 1, 2020, TigerKing Corp. issued $930,000 face value, 6%, 5 year bonds. The bond interest is paid on June 30 and December 31. The bonds sold for $1,013,538. When the bonds were sold, the effective rate of interest was 4%. Under the effective-interest method, what formula would you use to calculate total interest expense?

the formulas used to calculate the interest expense:

interest amortization = (bond's market price or carrying value x effective interest) - (bond's face value x coupon rate) = premium on bonds payable (it is negative, so you must debit it)

interest expense = coupon rate + premium on bonds

in this case, the interest expense used to record the first and second coupon payments:

first coupon payment

($1,013,538 x 2%) - ($930,000 x 3%) = $20,271 - $27,900 = -$7,629

interest expense = $27,900 - $7,629 = $20,271

June 30, 2020

Dr Interest expense 20,271

Dr Premium on bonds payable 7,629

    Cr Cash 27,900

second coupon payment

($1,005,909 x 2%) - ($930,000 x 3%) = $20,118 - $27,900 = -$7,782

interest expense = $27,900 - $7,782 = $20,118

June 30, 2020

Dr Interest expense 20,118

Dr Premium on bonds payable 7,782

    Cr Cash 27,900

among other factors, composers started writing dynamic markings in their scores because "new instruments allowed for more dynamic ranges and contrast."

dynamics allude to the loudness or softness of music. dynamics offer an approach to demonstrate articulation in sheet music. they to drive the enthusiastic substance of music through volume and force. maybe you could alter both the volume and the shading profundity on your screen at the same time. we can likewise think about the force side of elements as the quality of a note. a few notes are intended to be played delicately and gently, while others are intended to be played all the more firmly.  

some dynamics markings have a letter 'm,' which remains for mezzo, signifying 'medium.' so a mezzo piano unique stamping resembles this (mp) and intends to play medium calm, while a mezzo specialty dynamic resembles this (mf) and intends to play medium loud.