Before you begin trimming your curls, start with dry hair that is styled how you normally wear it. Make sure that your curls are laid out the way that you like them to be. Secure the towel with a strong hair clip or safety pin. The towel will help prevent hair from getting on your neck and clothing. You may also want to put some newspaper on the floor to catch the hair that you trim off. If you have a hairdresser's cape, you can use this in place of a towel. Before you begin, make sure that you will be able to see the front and back of your hair by placing one mirror in front of you and another behind you. You can use your bathroom mirror as one of the mirrors for this purpose. The mirrors should be facing each other. Adjust the mirrors until you can see the front and the back of your head in the mirror in front of you. If you have long hair, this step is optional since you should be able to bring each strand forward as you trim your curls. Separate your hair into sections to give you the most control over your cut. Then, using a pair of sharp haircutting scissors, trim the ends of each of your curls. Make sure the scissors you use are meant for cutting hair and that they are very sharp.Cut the hair near the ends or in the curve of the curl. Begin by trimming the topmost layers and work your way down through your curls, section by section. After you finish trimming the ends of one layer, use a hair clip to separate the trimmed hair from the hair that you have not yet cut. Keeping the trimmed hair separate will help prevent you from cutting the same curls twice. Continue trimming the ends of your curls until you have trimmed them all. This may take a while, especially if you have thick hair. Just be patient and don't rush! When you are finished, run your fingers through your curls and shake them out. Inspect your hair from all angles and make sure it looks how you want it to look. Use the scissors to touch up any spots that don't look right. Look for any strands that are drastically longer than others or that are angled differently and trim as needed.
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One-sentence summary -- Style your hair as usual. Wrap a towel around your neck and shoulders. Arrange your mirrors. Trim your curls. Separate the trimmed curls from the untrimmed curls. Shake out your curls. Inspect your curls.

Q: Get out a 9 inches (23cm) by 13 inches (33cm) pan and spread 1/3 cup (30 g) of panko bread crumbs in it. Once the oven is hot, put the pan in and toast the breadcrumbs for 2 minutes. Put 1 pound (450g) of broccoli florets into a bowl and pour 2 tablespoons (30ml) of olive oil over them. Stir in 2 cloves of minced garlic, 1/2 teaspoon (2.5 g) of kosher salt, and 1/4 teaspoon (0.5 g) of freshly ground black pepper. Wear oven mitts to hold the sheet of toasted panko. Transfer the breadcrumbs into the bowl with the seasoned broccoli and stir to combine them. Spread the broccoli evenly in the same pan you used to toast the panko. The broccoli should become tender and slightly crunchy around the edges. If the florets are still too firm, cook them for another 2 to 5 minutes. Wear oven mitts to remove the broccoli from the oven. Scatter 1/4 cup (25 g) of finely grated Parmesan or sharp Cheddar over the roasted broccoli and stir it gently before serving. Refrigerate leftover broccoli in an airtight container for 3 to 5 days.
A: Preheat the oven to 425F (218C) and toast the panko for 2 minutes. Season the broccoli with olive oil, garlic, salt, and pepper. Stir in the toasted panko. Transfer the broccoli to the pan. Roast the broccoli for 8 to 10 minutes. Stir in the Parmesan and serve the broccoli.

Article: For both bond premiums and discounts, the company will have to make an initial journal entry when the bonds are sold that records the cash received and the discount or premium given. In both cases, bonds payable will be credited for the total face value of the bonds. Using the previous example, with the company issuing $200,000 bond would record a $200,000 credit to Bonds Payable. If the company sells the bonds with a $2,000 discount, the company would debit the cash account for the cash received, $198,000 ($200,000 - $2,000) and debit Discount on Bonds payable for the amount of the discount, $2,000. Similarly, if the company sells the bonds with a $2,000 premium, the company would debit the cash account for cash received, which would total $202,000 ($200,000 + $2,000). They would also credit Premium on Bonds Payable for the amount of the premium, $2,000. When the next entries are made, the company will have to determine how much of the premium or discount to amortized. This amount will reduce the balance of either the discount or premium on bonds payable. If they are using straight-line depreciation, this amount will be equal for every reported period. For simplicity, we still stick to using this method in the example. Imagine that for our example $200,000 bond issue, the bond makes a coupon payment twice per year, or every six months. This means that we will make two entries per year that record interest expense. Additional entries must be made at the same time for the proper amount of amortization of premiums or discounts. Because it is a 5-year bond payable semi-annual payment, we will amortize one-tenth of the premium or discount in each period (5 years x twice per year). For our $2,000 premium or discount, this means recording $200 amortization each time. In order to properly report amortization, we will also need the know the amount of interest expense paid to bondholders over the same period. This is the amount of the coupon payment, based on a percentage of the par value. It is made in annual or semiannual payments to bondholders. Calculate annual interest expense by multiplying the coupon rate, or interest rate, by the par value of the bond. Divide this number by two to get the semiannual interest expense. For the example $200,000 bond, the interest expense would be found by multiplying the coupon rate, 10%, by the par value, $200,000. This gives $20,000. Therefore, the semi-annual interest expense recorded would be half of that, or $10,000. For each year, the company must record any interest expense paid incurred from the sale and maintenance of bonds. This includes both the coupon payments made to bondholders plus or minus the premium or discount amortization. For semiannual payments, the company would record both interest payments made within the year separately, along with their respective amortizations. This is recorded with a debit to interest expense for the total interest expense, which is either the semiannual interest payment plus the amortization on the discount or minus the amortization on the premium. For a discount, there are also a credit to cash account for the amount of interest expense and a credit to discount on bonds payable for the amount of the amortization. These are entered equally for both semiannual payments. For a premium, there are also a debit to premium on bonds payable for the amount of the premium amortization and a credit to the cash account for the amount of the interest payment, For example, using the aforementioned $200,000 bond sale and a discount, we would recognize the $10,000 semiannual interest payment plus the $200 discount amortization as a debit to interest expense for a total of $10,200. We would also credit discount on bonds payable for $200 and credit the cash account for $10,000.
Question: What is a summary of what this article is about?
Make the initial entry at the date of bond sale. Calculate how much of the premium/discount will be amortized. Calculate interest expense. Record discount/premium amortizations on annual statements.