Bond Receivable Amortization Accounting With Balance Sheet & I/S Journal Entries

How to record a bond receivable issued at a discount on the balance sheet and income statement, detailed journal entries (T account form), amortize a bond receivable issued at a discount (present value less than face value of bond) using the effective interest rate method, detailed example showing the bond carrying value versus amortized amount of the bond, detail amortization schedule for the bond receivable using the schedule to amortize the bond receivable discount, detailed calculations with accounting journal entries (T accounts) on balance sheet template for bond receivable, discount on bond receivable, interest payments, interest revenue (market rate x carrying value of bond), amortized interest revenue (interest payment + interest revenue), add amortized discount to the bonds carrying value to determine the bonds new carrying value (bond amortization), detailed calculations and accounting by Allen Mursau