Sears issues bonds with a par value of $138,000 on January 1, 2009. The bond' annual contract rate is 6%, and interest is paid semiannually on June 30 and December 31. The bonds mature in three years. The annual market rate at the date of issuance is 8%, and the bonds are sold for $131,100.

Use the straight-line method to amortize the discount for these bonds

Semiannual
Period-End Unamortized Discount Carrying Value

(0) 1/01/2009 $6900
(1) 6/30/2009
(2) 12/31/2009
(3) 6/30/2010
(4) 12/31/2010
(5) 6/30/2011
(6) 12/31/2011 $0 $138,000

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