Wood City, which is legally obligated to maintain a debt service fund, issued the following general obligation bonds on July 1:

Wood City, which is legally obligated to maintain a debt service fund, issued the following general obligation bonds on July 1:

Term of bonds: 10 years
Face amount: $1,000,000
Issue Price: 101
Stated interest rate: 6%
Interest is payable January 1 an July 1. What amount of bond issuance premium should be amortized in Wood's debt service for for the year ended December 31 of the year issue?



a) $1,000
b) $500
c) $250
d) $0







Answer: D


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