Sehr company issued $500,000, 6%, 30-year bonds on january 1, 2022, at 103. interest is payable annually on january 1. sehr uses straight-line amortization for bond premium or discount.
required :
prepare the journal entries to record the following events.
(a) the issuance of the bonds.
(b) the accrual of interest and the premium amortization on december 31, 2022.
(c) the payment of interest on january 1, 2023.
(d) the redemption of the bonds at maturity, assuming interest for the last interest period has been paid and recorded.

Budget in this final week, you will develop a proposed budget of $150,000 for the first year of the program and complete the final concept paper for the proposed program due for senior management review. the budget should identify the program's anticipated expenses for the year ahead. budget line items should be consistent with the proposed program and staffing plan. using the readings for the week, the south university online library, and the internet, complete the following tasks: create a proposed budget of $150,000 for the first year of the proposed program including the cost for personnel, supplies, education materials, marketing costs, and so on in a microsoft excel spreadsheet. you may transfer your budget to your report. justify the cost for each item of the proposed budget in a budget narrative.