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b.2 Assume instead that the proceeds were $15,327,000. Record the journal entry

ID: 2456030 • Letter: B

Question

b.2 Assume instead that the proceeds were $15,327,000. Record the journal entry to show the payment of semianual interest and the related premium amortization on June 30, 2013, assuming that the promium ot $327 000 is amortized on a straight-line basis. _ewia...-ceonlist uanoaction list view general journal view general journal ournal Entry Worksheet Record the semiannual cash payment and amortization oi premium General Journal Debit Credit Enter debits before credits done clear entry h the web and Wi HIBA

Explanation / Answer

Answer:

The face value of bonds issue = $15,327,000 - $327,000 = $15,000,000

Assuming the rate of interest of 10% and maturiy of 10 years:

Date Account title Debit Credit June-30-2013 By Interest expenses 733650 (balancing figure) By Premium on bonds payble 16350 ($327,000/10) *6/12 To Cash 750000 ($15,000,000*10%*6/12)