1，7755000 2，7755000×5.2%＝403260 3，403260-360000＝43260 4，7755000+43260＝7798260 5，7798260×5.2%＝405509.52 6，405509.52-360000＝45509.52 7，45509.52+7798260＝7843769.52 借，銀行存款7755000 應付債券，利息調整45000 貸，應付債券，面值8000000 借，財務費用403260 貸，應付利息360000 應付債券，利息調整43260 借，應付利息360000 貸，銀行存款360000 借，應付債券，面值8000000 應付利息360000 貸，銀行存款，總金額