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Bryan Company issued $630,000 of 10% face value bonds on January 1, 2013, for $606,000. The bonds are due December 31, 2015 and pay interest semiannually on June 30 and December 31. Bryan uses the straight-line amortization method.

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Bryan Company issued $630,000 of 10% face value bonds on January 1, 2013, for $606,000. The bonds are due December 31, 2015 and pay interest semiannually on June 30 and December 31. Bryan uses the straight-line amortization method.

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