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Issuing at Par, a Premium, or a Discount Dash Enterprises is planning to issue 1

ID: 2474349 • Letter: I

Question

Issuing at Par, a Premium, or a Discount

Dash Enterprises is planning to issue 1,500 bonds, each having a face amount of $1,000.

1. Prepare the journal entry to record the sale of the bonds at par.

Journal

Account and Explanation

Debit

Credit

Record issuance of bonds at par

Prepare the journal entry to record the sale of the bonds at a premium of $19,000. If an amount box does not require an entry, leave it blank.

Journal

Account and Explanation

Debit

Credit

Bonds Payable

Cash

Interest Expense

Interest Payable

Premium on Bonds Payable

Correct 6 of Item 2

Correct 7 of Item 2

Correct 8 of Item 2

Cash

Discount on Bonds Payable

Interest Expense

Interest Payable

Premium on Bonds Payable

Correct 9 of Item 2

Correct 10 of Item 2

Correct 11 of Item 2

Bonds Payable

Cash

Discount on Bonds Payable

Interest Expense

Interest Payable

Correct 12 of Item 2

Correct 13 of Item 2

Correct 14 of Item 2

Record issuance of bonds at premium

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Solution

3. Prepare the journal entry to record the sale of the bonds at a discount of $32,000. If an amount box does not require an entry, leave it blank.

Journal

Account and Explanation

Debit

Credit

Bonds Payable

Cash

Interest Expense

Interest Payable

Premium on Bonds Payable

Correct 6 of Item 3

Correct 7 of Item 3

Correct 8 of Item 3

Bonds Payable

Discount on Bonds Payable

Interest Expense

Interest Payable

Premium on Bonds Payable

Correct 9 of Item 3

Correct 10 of Item 3

Correct 11 of Item 3

Bonds Payable

Cash

Discount on Bonds Payable

Interest Payable

Premium on Bonds Payable

Correct 12 of Item 3

Correct 13 of Item 3

Correct 14 of Item 3

Record issuance of bonds at discount

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Solution

4. Conceptual Connection: Assuming the stated rate is identical for the previous three scenarios, in which scenario is the market rate of interest (yield) highest?

The bonds sell at SelectdiscountparpremiumCorrect 1 of Item 4

How do you know?

The input in the box below will not be graded, but may be reviewed and considered by your instructor.

blank

Journal

Account and Explanation

Debit

Credit

Record issuance of bonds at par

Prepare the journal entry to record the sale of the bonds at a premium of $19,000. If an amount box does not require an entry, leave it blank.

Journal

Account and Explanation

Debit

Credit

Bonds Payable

Cash

Interest Expense

Interest Payable

Premium on Bonds Payable

Correct 6 of Item 2

Correct 7 of Item 2

Correct 8 of Item 2

Cash

Discount on Bonds Payable

Interest Expense

Interest Payable

Premium on Bonds Payable

Correct 9 of Item 2

Correct 10 of Item 2

Correct 11 of Item 2

Bonds Payable

Cash

Discount on Bonds Payable

Interest Expense

Interest Payable

Correct 12 of Item 2

Correct 13 of Item 2

Correct 14 of Item 2

Record issuance of bonds at premium

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Solution

Hide

3. Prepare the journal entry to record the sale of the bonds at a discount of $32,000. If an amount box does not require an entry, leave it blank.

Journal

Account and Explanation

Debit

Credit

Bonds Payable

Cash

Interest Expense

Interest Payable

Premium on Bonds Payable

Correct 6 of Item 3

Correct 7 of Item 3

Correct 8 of Item 3

Bonds Payable

Discount on Bonds Payable

Interest Expense

Interest Payable

Premium on Bonds Payable

Correct 9 of Item 3

Correct 10 of Item 3

Correct 11 of Item 3

Bonds Payable

Cash

Discount on Bonds Payable

Interest Payable

Premium on Bonds Payable

Correct 12 of Item 3

Correct 13 of Item 3

Correct 14 of Item 3

Record issuance of bonds at discount

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Solution

4. Conceptual Connection: Assuming the stated rate is identical for the previous three scenarios, in which scenario is the market rate of interest (yield) highest?

The bonds sell at SelectdiscountparpremiumCorrect 1 of Item 4

How do you know?

The input in the box below will not be graded, but may be reviewed and considered by your instructor.

blank

Explanation / Answer

Dash Enterprises is planning to issue 1,500 bonds, each having a face amount of $1,000.

1. Prepare the journal entry to record the sale of the bonds at par.

2)Prepare the journal entry to record the sale of the bonds at a premium of $19,000. If an amount box does not require an entry, leave it blank.

3. Prepare the journal entry to record the sale of the bonds at a discount of $32,000. If an amount box does not require an entry, leave it blank.

4. Conceptual Connection: Assuming the stated rate is identical for the previous three scenarios, in which scenario is the market rate of interest (yield) highest?

The bonds sell at discount

How do you know?

There is inverse relationship between yield & price , if the yield is higher than the coupon rate than bond is trading at discount and  , if the yield is lower than the coupon rate  than bond is trading at premium and  if the yield is equal to the coupon rate than bond is trading at par, The highest yield rate would be only in case of discount bonds

Account and Explanation Debit Credit Cash          1,500,000 Bonds Payable 1500000 Record issuance of bonds at par
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