On January 1,2009,a Company Sells a 3-Year Bond with a Face

On January 1,2009,a company sells a 3-year bond with a face value of $200,000 and a stated interest rate of 8%.Because the market interest rate is lower,the company receives $209,000 for the bond.Fill in Table A assuming the company uses the straight-line method of amortization.Fill in Table B assuming the company received only $194,000 for the bond and used the straight-line method of amortization.
Table A
Table B
$$\begin{array} { | l | l | l | l | l | l | l |} \hline \begin{array} { l } \text { Period } \\\text { Ended }\end{array} & \begin{array} { l } \text { Interest } \\\text { Payable }\end{array} & \begin{array} { c } \text { Amortization } \\\text { of Premium }\end{array} & \begin{array} { l } \text { Interest } \\\text { Expense }\end{array} & \begin{array} { l } \text { Bonds } \\\text { Payable }\end{array} & \begin{array} { c } \text { Premium on } \\\text { Bonds } \\\text { Payable }\end{array} & \begin{array} { c } \text { Bonds Payable, } \\\text { including } \\\text { Premium }\end{array} \\\hline 01 / 01 / 09 & & & & & & \\\hline 12 / 31 / 09 & & & & & & \\\hline 12 / 31 / 10 & & & & & & \\\hline 12 / 31 / 11 & & & & & & \\\hline\end{array}$$ $$\begin{array} { | l | l | l | l | l | l | l |} \hline \begin{array} { l } \text { Period } \\\text { Ended }\end{array} & \begin{array} { l } \text { Interest } \\\text { Payable }\end{array} & \begin{array} { c } \text { Amortization } \\\text { of Premium }\end{array} & \begin{array} { l } \text { Interest } \\\text { Expense }\end{array} & \begin{array} { l } \text { Bonds } \\\text { Payable }\end{array} & \begin{array} { c } \text { Discount on } \\\text { Bonds } \\\text { Payable }\end{array} & \begin{array} { c } \text { Bonds Payable, } \\\text { net of Discount} \\\end{array} \\\hline 01 / 01 / 09 & & & & & & \\\hline 12 / 31 / 09 & & & & & & \\\hline 12 / 31 / 10 & & & & & & \\\hline 12 / 31 / 11 & & & & & & \\\hline\end{array}$$