Calculate the semi-annual interest as shown below:
Semi-annual interest rate = Annual coupon rate / 2
8%
2
= 4% or 0.04
Amount of semi-annual interest = $100,000 × 0.04
= $4,000
Therefore, the interest expense that should be recorded on June 30 and December
31 is $4,000.
Your interests are the things which you revel in doing. inspire your toddler in her interests and hobbies. Synonyms: hobby, pastime, pursuit, leisure greater Synonyms of interest.
interest is defined as the amount of money paid for using someone else's cash. An example of interest is the $20 that turned into earned this yr for your savings account. An instance of interest is the $2000 you paid in interest this yr on your house loan.
Existence hobby refers back to the right of possession of actual or non-public property that lasts for the lifetime of the lifestyle's tenant. An existence interest is described as a right of ownership of either actual or private assets that last for the life of the holder of the existence hobby, known as the life tenant.
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