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*Exercise 16-1 For each of the unrelated transactions described below, present t

ID: 2586772 • Letter: #

Question

*Exercise 16-1 For each of the unrelated transactions described below, present the entries required to record each transaction. 1. Cullumber Corp. issued $21,000,000 par value 9% convertible bonds at 99. If the bonds had not been convertible, the company's investment banker estimates they would have been sold at 95. Riverbed Company issued $21,000,000 par value 9% bonds at 98. One detachable stock purchase warrant was issued with each $100 par value bond. At the time of issuance, the warrants were selling for $4. 3. Suppose Sepracor, Inc. called its convertible debt in 2017. Assume the following related to the transaction. The 10%, $10,400,000 par value bonds were converted On July 1, there was $60,000 of unamortized discount applicable to the bonds, and the company paid an additional $71,000 to the bondholders to induce conversion of all the bonds. The company records the conversion using the book value method. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Debit Credit No. Account Titles and Explanation 1. Question Attempts: 0 of 2 used

Explanation / Answer

1 Cash 20790000 Discount on Bonds Payable 210000          Bonds Payable 21000000 2 Cash 20580000 Discount on Bonds Payable 1260000          Bonds Payable 21000000           Paid-in Capital—Stock Warrants 840000 3 Bond Payable 10400000 Debt Conversion Expense 71000         Discount on Bonds Payable 60000          Common Stock 1040000          Paid-in Capital in Excess of Par 9300000          Cash 71000