General Electric issued 8%, 15-year bonds with a par value of $500,000 that pay interest semiannually. The market rate on the date of issuance was 8%. The journal entry to record each semiannual interest payment is:

Explanation:

Date   Journal Entry                      Debit      Credit

           Bond Interest Expense    $20,000

                 Cash                                            $20,000

          (Being semi-annual interest payment on bonds)

Workings:

The semi-interest payment = Coupon rate × par Value × 1/2

Semi-annual interest payment = 8% * $500,000 * 1/2

Semi- annual payment = $20,000

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