4. Prepare the journal entry needed at July I, 2003 to record interest and premium or discount amortization. (20%)

(2)普通股當年度之每股盈餘。 (20%)

五.On April 30，2000?the Abian Corporation sold $100,000 of its 12%, 10-years bonds For $101,680 including accrued interest- The bonds were dated January 1，2000. Interest is paid semi-annually on January 1 and July 1. On May 31，2003，Abian purchased 1/4 of the bonds on the open market at 101 plus accrued interest and canceled them. Abian uses the straight-line method for amortization of bond premiums and discounts. 1 .Prepare the journal entry needed at April 30，2000 to record the issuance of the bonds.

2.Prepare the journal entry needed at July 1，2000,

3. Prepare the journal entry needed at May 31，2003 to record retirement of the bonds. Assume that interest and premium or discount amortization have been recorded through January 1,2003.Record interest and amortization on only the bonds retired

(1) Checks written in March but still outstanding $8,000

(2) Checks written in February but still outstanding $3,200

(3) Deposits of March 30 and 31 not yet recorded by bank $5,200

(4) NSF checks of customer returned by bank $700

(5) Check No.210 for$594 was correctly issued and paid by bank but incorrectly entered in the cash payments journal as payment on account for $549.

(6) Bank service charge for March was $50.