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Grocery Corporation received $304,828 for 13.00 percent bonds issued on January

ID: 2551338 • Letter: G

Question

Grocery Corporation received $304,828 for 13.00 percent bonds issued on January 1, 2015, at a market interest rate of 10.00 percent. The bonds had a total face value of $254,000, stated that interest would be paid each December 31, and stated that they mature in 10 years.

Complete the following table for each account by indicating (a) whether it is reported on the Balance Sheet (B/S) or Income Statement (I/S); (b) the dollar amount by which the account increases, decreases, or does not change (0) when Grocery Corporation issued the bonds; and (c) the direction of change in the account [increase, decrease, or no change] when Grocery Corporation records the interest payment on December 31.

Grocery Corporation received $304,828 for 13.00 percent bonds issued on January 1, 2015, at a market interest rate of 10.00 percent. The bonds had a total face value of $254,000, stated that interest would be paid each December 31, and stated that they mature in 10 years.

Grocery Corporation received $304,828 for 13.00 percent bonds issued on January 1, 2015, at a market interest rate of 10.00 percent. The bonds had a total face value of $254,000, stated that interest would be paid each December 31, and stated that they mature in 10 years. Required: Complete the following table for each account by indicating (a) whether it is reported on the Balance Sheet (BIS) or Income Statement (/S); (b) the dollar amount by which the account increases, decreases, or does not change (0) when Grocery Corporation issued the bonds; and (c) the direction of change in the account increase, decrease, or no change] when Grocery Corporation records the interest payment on December 31. (a) Financial Account (b) Issuance (c) Interest Paid (c) Interest Paid Bonds Payable Discount on Bonds Payable Interest Expense Premium on Bonds Payable

Explanation / Answer

Account Financial Issuance Interest paid Statement Bonds payable Balance Sheet 254000 Discount on Bonds payable NA NA NA Interest expense Income Statement 0 27937 Premium on Bonds Payable Balance Sheet 50828 -5083 Note: Interest expense for the year: Interest to be paid (254,000*13%) 33020 Less: Amortization of Premium (50828/10) 5083 Interest expense 27937 Journal entry: Interest expense Dr. 27937 Premium on Bonds payable Dr. 5083         Cash Account 33020 Note: here, it has been premium has been written on Straight line basis.