Answer :
Answer:
Bond discount of $800
Explanation:
The computation of the credit amount of bond discount is shown below
= (Amount × effective interest rate) - (Face amount × interest rate)
= ($195,000 × 4%) - ($200,000 × 3.5%)
= $7,800 - $7,000
= $800
Since it is on semi annual interest rate so the interest rate by 2
Hence, the company should credit the bond discount for $800