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09 0 Problem 9-4A Record bond issue and related interest 009 6) of oerery of tra

ID: 2586032 • Letter: 0

Question

09 0 Problem 9-4A Record bond issue and related interest 009 6) of oerery of transportable spin rides, issues S590000 of 8% bonds, de n 15 years, wth interest payable semiannuely on June 30 and Decem 31 each year bond issue and 0 50 points Problem 9-4A Part 1 urthemarket interest 2018. (It no entry is required for a transaction/event, select "No journal entry required" in the first account field.) ale s B% the bonds wa issue at SS90 000 Record the bond issue on January 1, 2018, and the first two semiannual nterest payments on June 30, 2018, and December 31 ^4x 12/4/2017 ype here to search

Explanation / Answer

1)              8% Date General Journal Debit Credit January 01, 2018 Cash $   5,90,000 Bonds Payable $ 5,90,000 (To record bond issuance) June 30, 2018 Interest Expenses $      23,600 Cash $     23,600 (To record interest payment) December 31, 2018 Interest Expenses $      23,600 Cash $     23,600 (To record interest payment) 2)              9% Date General Journal Debit Credit January 01, 2018 Cash $   5,41,948 Discount on bonds Payable $      48,052 Bonds Payable $ 5,90,000 (To record bonds issuance) June 30, 2018 Interest Expenses $      25,202 Discount on bonds Payable $       1,602 Cash $     23,600 (To record interest payment) December 31, 2018 Interest Expenses $      25,202 Discount on bonds Payable $       1,602 Cash $     23,600 (To record interest payment) 3)            7% Date General Journal Debit Credit January 01, 2018 Cash $   6,44,257 Premium on bonds Payable $     54,257 Bonds Payable $ 5,90,000 (To record bonds issuance) June 30, 2018 Interest Expenses $      21,791 Premium on bonds Payable $       1,809 Cash $     19,983 (To record interest payment) December 31, 2018 Interest Expenses $      21,791 Premium on bonds Payable $       1,809 Cash $     19,983 (To record interest payment) Working: It is assumed that Discount or Premium are amortized on basis of Straight Line Method 2)              9% Period Cash Interest Paid Interest Expenses Discount amortized Unamortized Discount Carrying Value 0 $ 48,052 $ 5,41,948 1 $                                              23,600 $      25,202 $    1,602 $ 46,450 $ 5,43,550 2 $                                              23,600 $      25,202 $    1,602 $ 44,849 $ 5,45,151 3)            7% Period Cash Interest Paid Interest Expenses Premium Amortized Unamortized Premium Carrying Value 0 $ 54,257 $ 6,44,257 1 $                                              23,600 $      21,791 $    1,809 $ 52,448 $ 6,46,066 2 $                                              23,600 $      21,791 $    1,809 $ 50,640 $ 6,47,874