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PERFORMANCE QUESTION Magnificent Company issued a $20,000,000 bond on January 1

ID: 2335641 • Letter: P

Question

PERFORMANCE QUESTION Magnificent Company issued a $20,000,000 bond on January 1 of year 1, with an annual interest rate of 6%, paid semiannually, with a maturity (payable) date S years later. Assume the bo A. Prepare the journal entry to record the sale of the bond on January 1, Year 1 B. Prepare the journal entry to record the first semi-annual interest payment on the bond C. Prepare the journal entry to record the payment of the bond on the maturity date in year S D. What would the January 1, journal entry be if the bond was sold for $19,500,000 instead of at face?

Explanation / Answer

A. Entry to record sale of bond on january 1 year 1

narration: Being bonds issued to bondholders at par.

* bond issue is also called sale of bond to bond holders

** bonds issued at market rate is known to be issued at par.

B.Entry to record first semi annual interest payment of bond

first semi-annual payment of interest

narration : (Being first payment of interest on bonds paid semi annualy)

* calculation of semi annual payment of interest

20,000,000 * 6/100 * 6/12 = 6,00,000

second semi-annual payment of interest

narration : (Being first payment of interest on bonds paid semi annualy)

* calculation of semi annual payment of interest

20,000,000 * 6/100 * 6/12 = 6,00,000

C. Entry to record payment of bond on maturity year 5

20,000,000

narration: being payment of bond on maturity i.e year 5

D.Entry for bond issued at discount

narration: being sale of bonds to bond holders at discount.

particulars debit credit cash account 20,000,000 to bonds payable 20,000,000