On december 31, 2018, spearmint, inc., issued $450,000 of 9 percent, 3-year bonds for cash of $461,795. after recording the related entry, bonds payable had a balance of $450,000 and premium on bonds payable had a balance of $11,795. spearmint uses the straight-line bond amortization method. the first semiannual interest payment was made on june 30, 2019.

complete the necessary journal entry for june 30, 2019 by selecting the account names from the drop-down menus and entering the dollar amounts in the debit or credit columns.

In 2018, laureen is currently single. she paid $2,800 of qualified tuition and related expenses for each of her twin daughters sheri and meri to attend state university as freshmen ($2,800 each for a total of $5,600). sheri and meri qualify as laureen’s dependents. laureen also paid $1,900 for her son ryan’s (also laureen’s dependent) tuition and related expenses to attend his junior year at state university. finally, laureen paid $1,200 for herself to attend seminars at a community college to her improve her job skills. what is the maximum amount of education credits laureen can claim for these expenditures in each of the following alternative scenarios? a. laureen's agi is $45,000.b. laureen’s agi is $95,000.c. laureen’s agi is $45,000 and laureen paid $12,000 (not $1,900) for ryan to attend graduate school (i. e, his fifth year, not his junior year).