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Grocery Corporation received $303,703 for 12.50 percent bonds issued on January

ID: 2565607 • Letter: G

Question

Grocery Corporation received $303,703 for 12.50 percent bonds issued on January 1, 2015, at a market interest rate of 9.50 percent. The bonds had a total face value of $253,000, 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 (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.

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Explanation / Answer

Account (a) Financial Statement (b) Issuance (c) Interest Paid Bonds Payable Balance Sheet 253000 No change Discount on Bonds Payable Balance Sheet 0 Interest Expense Income statement 0 Increases Premium on Bonds Payable Balance Sheet 50703 Decreases