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Date Description Debit Credit

EX 14-2A
A)
1-Jan CASH 5000000
BOND PAYABLE 5000000
B)
30-Jun INTEREST EXPENSE 150000
CASH 150000
C)
BONDS PAYABLE 5000000
CASH 5000000

EX 14-3A
CASH 2390599
DISCOUNT ON BOND PAYABLE 109401
BOND PAYABLE 2500000

EX 14-4 A
INTEREST EXPENSE 60940
DISCOUNT ON BOND PAYABLE 10940
CASH 50000

EX 14-5 A
CASH 7811873
PREMIUM ON BOND PAYABLE 311873
BOND PAYABLE 7500000

EX 14-6 A
INTEREST EXPENSE 268813
PREMIUM ON BOND PAYABLE 31187
CASH 300000

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