on august1,2009 a company issues bonds with a par value of$600000.the bonds mature in 10 years,and pay 6% annual interest,payable each february 1 and...

on august1,2009 a company issues bonds with a par value of$600000.the bonds mature in 10 years,and pay 6% annual interest,payable each february 1 and august 1.the bonds sold at $632000.the company uses the straight-line method of amortizing bond premiums.the company's year-end is december 31.prepare the general journal entry to record the interest accured at december 31,2009