semiannually every june 30 and december 31. all of the bonds were sold on january 1 of this year. denzel uses the effective-interest amortization method and does not use a discount account. assume an annual market rate of interest of 8.5 percent. (fv of $1, pv of $1, fva of $1, and pva of $1) note: use appropriate factor(s) from the tables provided. e10-9 part 3 3. what bond payable amount will denzel report on its june 30 balance sheet?