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columbus corporation purchased 150000 of its own bonds on june 30 at 101 and imm

ID: 2459461 • Letter: C

Question

columbus corporation purchased 150000 of its own bonds on june 30 at 101 and immediately retired them. The carrying value of the bonds on the retirement date was 137000. The bonds pay semiannual interest and the interest payment due on June 30 has been made and recorded. Prepare the journal entry to record the retirement of the bonds columbus corporation purchased 150000 of its own bonds on june 30 at 101 and immediately retired them. The carrying value of the bonds on the retirement date was 137000. The bonds pay semiannual interest and the interest payment due on June 30 has been made and recorded. Prepare the journal entry to record the retirement of the bonds

Explanation / Answer

a)Retirement of bonds at maturity

June 30th

Bonds payable $ 137,000

loss on redemption of bonds $ 14500

To cash $ 151,500 (150000*1.01)

Note

Redemption value =150000*1.01

= $ 151500

Carrying value = $ 137,000
loss on redemption=$ 14500