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Please answer all four requirements in details. Thank you! Cupola Fan Corporatio

ID: 2543908 • Letter: P

Question

Please answer all four requirements in details. Thank you!

Cupola Fan Corporation issued 8%, $440,000, 10-year bonds for $421,000 on June 30, 2018, Debt issue costs were $1,900. Interest is paid semiannually on December 31 and June 30. One year from the issue date (July 1, 2019), the corporation exercised its call privilege and retired the bonds for $425,000. The corporation uses the straight-line method both to determine interest expense and to amortize debt issue costs. Required: 1. to 4. Prepare the journal entry to record the issuance of the bonds, the payment of interest and amortization of debt issue costs on December 31, 2018 & 2019, and the call of the bonds. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

Explanation / Answer

Discount on issue of Bond a/c Dr19000

To 8% Bond A/c440000

To bank a/c1900

2.           on 31St Dec. 2018 i.e. at the Time of payment of interest

              Interest Expense a/c (440000*8%*4/12) Dr 17600

                         To Bank A/c                                                            17600

3.    .    on 30th June 2019. i.e. at the Time of payment of interest

              Interest Expense a/c (440000*8%*4/12) Dr 17600

                         To Bank A/c                                                            17600

4          on 1St July 2019 i.e. at the Time of payment of interest

              8% Bond A/c                                      Dr   440000

                         To Bank A/c                                                            425000

                        To Discount on issue of Bond a/c                        21000

Note 1 interest Expenses on 31St Dec and 30th June will be Transferred to Statement of Profit and Loss

Note 2. Discount On issue of Bond and issue expense will be written off in 10 years but as the bond is repaid so full amount will be Transferred to Statement of Profit and Loss

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