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Debit Litigation Expense for $300,000 and credit Litigation Liability for $300,000 Question 11. (TCO D) If bonds are initially sold at a discount and the straight-line method of amortization is used, interest expense in the earlier years will exceed what it would have been had the effective-interest method of amortization been used. be less than what it would have been had the effective-interest method of amortization been used. be the same as it would have been had the effective-interest method of amortization been used. be less than the stated (nominal) rate of interest. Question 12. (TCO D) If bonds are issued between interest dates, the entry on the books of the issuing corporation could include a debit to Interest Payable. credit to Interest Receivable. credit to Interest Expense. credit to Unearned Interest.