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If A Business Issues A 100 000 Face Value 5 Year 10 Contract Rate Bonds Dated Ja (1)

If a business issues a $100,000 face value, 5 year, 10% contract rate bonds dated January 1st and Interest is payable semiannually each December 31. and the bonds were issued at a premium of $2000. 

How would I figure out how to divide this by the year. Do I do 10% x 100,000 divided by 5. and would I minus the $2000 dollars first.

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