Q: When a bond is sold at face value, or issued at par, the selling price equals the principal of the bond.  Also, the yield, or the return, on the bond equals the interest rate.  To calculate the annual interest, you need to know the coupon rate and the price of the bond.  For example, Company QRS issues 5-year, $500,000, 10 percent bonds, with interest paid semi-annually.  The market interest rate is 10 percent, so the bond is issued at par. Interest is paid semi-annually, so the coupon rate per period is 5 percent (10 percent / 2) and the market interest rate per period is 5 percent (10 percent / 2). The number of periods is 10 (2 periods per year * 5 years). Multiply the face value of the bond by the coupon rate per period.  This tells you the interest payment the investors receive each period.  Using the above example, the face value of the bond is $500,000 and the coupon rate per period is 5 percent. $500,000∗.05=$25,000{\displaystyle \$500,000*.05=\$25,000} The interest payment to investors each period is $25,000 Because you issued the bond at par, the journal entries are straightforward.  You don’t need to record any amortization of discounts or premiums.  For each period, record a debit of $25,000 to Interest Expense.  Also, record a credit of $25,000 to Cash.
A: Gather the information. Calculate the interest payment for each period. Record the total interest expense.

Q: Make sure that your head is in line with your spine, and that your shoulders, neck, and jaw muscles are relaxed. Maintaining a neutral posture will ensure you are using your body most efficiently, while also preventing any added stress to your body. Square your shoulders and hips in the direction of your sprint, and brace your core muscles. Point your toes forward as well, and avoid turning them outward, as this will interfere with your stride. Keep your eyes looking down on the track approximately 20 meters (65.6 ft) in front of you. The power in your legs will serve as the force behind your sprint. Take your first stride by pushing off with your toes and extending your dominant knee until it reaches a locked horizontal position above the hips. The angle between your shin and your foot should be at least 90 degrees, and your thigh should be parallel to the ground. At the peak of your stride, when the knee of your lead leg has reached a horizontal position above your hips, the joints of your supporting leg - in your ankle, knee, and hip - should all be fully extended. Stand on the ball of the foot of your supporting leg with your heel slightly off the ground. Aim to keep your landing foot about 2 to 4 inches (5 to 10 cm) in front of the hip to apply force on contact – more than this and you will break, too little and you will lose stability. After you land, drive your heel to your buttocks as your other leg drives forward, repeating the motions from the previous step. Alternating these strike-and-land steps will bring you to a stride. Executing these moves while gathering up as much energy as possible from your legs, arms, and core will bring you up to sprinting speed. Avoid striking your heel, or overstriding. Overstriding is inefficient for sprinting and can lead to serious foot or lower-leg injuries. Your wrists should be straight. At the peak of your stride, your hand should approach the height of your nose; when your arm drives backward, your hand should pass your buttocks.  Try to extend your fingers in order to increase the lever of your arm. Don’t ball your hands into fists or move them as fast as possible – this can disrupt your arm swing. All of your arm movement should drive forward from the shoulder joints. Keep your shoulders relaxed, and swing your arms smoothly. The power and frequency of your arm movements will directly impact the speed of your strides. Your arms and legs should be balanced: when your lead leg moves forward, the arm on that same side should move backward. When your arms swing forward, they should stay close to your body, and when they swing backward, they can swing to a more open position. Avoid flailing your arms, as this will throw off your balance and waste energy. The mechanics of sprinting are very detailed, and may feel unnatural at first. Take some time to learn the form while you’re still a beginner in order to get faster on the track and avoid stress-related injuries.  Use your warm-up as an opportunity to go through proper form at a slower pace. If possible, working with a trainer will help you learn proper form. Especially as a beginner, even one or two sessions will go a long way in helping you internalize the right movements. Try videotaping your sprint sessions and watching them after your workout to analyze your form and look for ways to improve.
A: Keep a neutral posture. Point your entire body forward. Drive your leading leg forward. Extend your supporting leg. Land on the mid-foot. Bend your arms at a 65-degree angle. Coordinate your arm and leg movements. Practice your form.

Q: You can still dress modestly if you choose not to wear a hijab. Instead of wearing tight, revealing tops and bottoms, put on wide-leg pants and a matching long-sleeve shirt. Consider traditional clothes such as kurtas and salwar that do not reveal the body.  Base your outfits on your personal comfort level. Maxi-skirts, long dresses, and flowy tops are essential staples of a modest wardrobe. Seek a second opinion if you are unsure whether a certain top or bottom is too tight. Full coverage does not have to look dowdy and matronly! Mix and match trendy items or vintage pieces with the staples of your modest wardrobe for a chic look. Pair black jeans with boots, a long wool trench coat, and a turtleneck sweater. You should keep in mind that the reason that you wear full clothes is so that you do not attract men so try to wear clothes that will not show your body shape. Don't wear short shirts; instead, wear long ones that hide your lower back. Laying your clothing is key to achieving an on-trend modest look. Do you have an absolutely amazing low-cut shirt in your closet? Make it modest by wearing it over a blouse or long-sleeved t-shirt for coverage. Add a scarf for additional coverage and a pop of color. Cover up tight skinny jeans with a long sweater, coat, or flannel blouse tied around your waist. Get creative! Experiment with layer different pieces until you find a look that you are comfortable wearing. Determine if a neckline is too low by measuring the distance from your collarbone to the top of your shirt using your fingers as a measuring tool—one to four finger-widths is ideal, while five finger widths may verge on too revealing. Cover your cleavage with turtlenecks, boatneck shirts, and blouses.  Tie a scarf around your neck to cover a lower neckline. Wear a tank-top with a high neckline under a shirt that is too low in the front. Before going out, stand in front of a full length mirror. Bend forwards, backwards, and side-to-side. Try to sitting down and raising your arms. If your clothing shifts to reveal your midriff or your chest, consider changing or adding additional layers to your look before leaving the house. Opt for a care-free, natural look when applying your make-up. Use a small amounts of concealer, blush, mascara, and a dash of lip gloss for a fresh, simple look. Make-up should be used to enhance your beautiful, natural features, not overpower or mask them.  During holidays, such as Eid, go for a more dramatic, sparkly look. Try a smoky eye and a berry lip! Ask your mom and friends for make-up tips. How do they achieve a natural look? Simple, understated pieces of jewelry can have a major impact on any outfit. Chose dainty necklaces and earrings.
A:
Wear non-revealing clothes. Layer your clothing. Wear tops with high necklines. Check your look in the mirror. Apply natural-looking make-up. Limit the amount of jewelry you wear.