On January​ 1, 2018, Ling Services issued​ $168,000 of​ six-year, 12% bonds when the market interest rate was​ 11%. The issue price of the bonds was​ $177,110. Ling uses the​ effective-interest method to amortize the bond premium. Semiannual interest payments are made on June 30 and December 31 of each year. How much interest expense will be recorded when the first interest payment is​ made? (Round the final answer to the nearest​ dollar.)   Can you help me solve this step by step?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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On January​ 1, 2018, Ling Services issued​ $168,000 of​ six-year, 12% bonds when the market interest rate was​ 11%. The issue price of the bonds was​ $177,110. Ling uses the​ effective-interest method to amortize the bond premium. Semiannual interest payments are made on June 30 and December 31 of each year. How much interest expense will be recorded when the first interest payment is​ made? (Round the final answer to the nearest​ dollar.)
 
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