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Ex: 6 Strider Corporation issued 14%, 5-year bonds with a par value of $5,000,00

ID: 2595779 • Letter: E

Question

Ex: 6 Strider Corporation issued 14%, 5-year bonds with a par value of $5,000,000 on January 1, Year 1. Interest is to be paid semiannually on each June 30 and December 31. The bonds are issued at $5,368,035 cash when the market rate for this bond is 12%. (a) Prepare the general journal entry to record the issuance of the bonds on January 1, year 1 (b) Show how the bonds would be (e) A reported on Strider's balance sheet at January 1, Year 1. ssume that Strider uses the effective interest method of amortization of any discount or remium on bonds. Prepare the general journal entry to record the first se payment on June 30, Year 1. (d) Assu premium on bonds. Prepar payment on June 30, Year 1. me instead that Strider uses the straight-line method of amortization of any discount or

Explanation / Answer

Answer a. Journal Entry Date Particualrs Dr. Amt Cr. Amt 1-Jan Cash                                                        Dr.          5,368,035 Year 1 To Bonds Payable          5,000,000 To Premium on Issue of Bonds              368,035 (Record the issue of Bonds) Answer b. Balance Sheet (Partial) As on Jan 1, Year 1 Bonds Payable          5,000,000 Premium on Issue of Bonds              368,035          5,368,035 Answer c. Journal Entry Date Particualrs Dr. Amt Cr. Amt 30-Jun Interest Expenses                             Dr.              322,082 $5,368,035 X 12%X 6/12 Year 1 Premium on issue of Bonds                27,918 $350,000 - $322,082    To Cash              350,000 $5,000,000 X 14% X 6/12 (Record the interest paid) Answer d. Journal Entry Date Particualrs Dr. Amt Cr. Amt 30-Jun Interest Expenses                             Dr.              313,197 $5,368,035 X 12%X 6/12 Year 1 Premium on issue of Bonds                36,804 $368,035 / 10    To Cash              350,000 $5,000,000 X 14% X 6/12 (Record the interest paid)

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