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(a) On March 1, 2018, Cheyenne Co. issued at 102 plus accrued interest $3,630,00

ID: 2658063 • Letter: #

Question



(a) On March 1, 2018, Cheyenne Co. issued at 102 plus accrued interest $3,630,000, 8% bonds. The bonds are dated January 1, 2018, and pay interest semiannually on July 1 and January 1. In addition, Cheyenne Co. incurred $24,000 of bond issuance costs.

Compute the net amount of cash received by Cheyenne Co. as a result of the issuance of these bonds. (Round present value factor calculations to 5 decimal places, e.g. 1.25124 and final answers to 0 decimal places, e.g. 5,275.)

Net amount of cash received =

(b) On January 1, 2017, Ayayai Co. issued 8% bonds with a face value of $646,000 for $531,864 to yield 11%. The bonds are dated January 1, 2017, and pay interest annually.

What amount is reported for interest expense in 2017 related to these bonds, assuming that Ayayai used the effective-interest method for amortizing bond premium and discount? (Round answer to 0 decimal places, e.g. 38,548.)

Sinking Fund

Maturities


Indicate how above information should be reported in the financial statements at December 31, 2017.

Maturities and sinking fund requirements

(d) In the long-term debt structure of Grouper Inc., the following three bonds were reported: mortgage bonds payable $9,917,000; collateral trust bonds $4,966,000; bonds maturing in installments, secured by plant equipment $3,977,000.

Determine the total amount, if any, of debenture bonds outstanding.

Net amount of cash received =

(b) On January 1, 2017, Ayayai Co. issued 8% bonds with a face value of $646,000 for $531,864 to yield 11%. The bonds are dated January 1, 2017, and pay interest annually.

What amount is reported for interest expense in 2017 related to these bonds, assuming that Ayayai used the effective-interest method for amortizing bond premium and discount? (Round answer to 0 decimal places, e.g. 38,548.)

Interest expense to be reported for 2017 (c) Pina Building Co. has a number of long-term bonds outstanding at December 31, 2017. These long-term bonds have the following sinking fund requirements and maturities for the next 6 years.

Sinking Fund

Maturities

2018 $320,000 $110,000 2019 110,000 228,000 2020 110,000 110,000 2021 202,000 - 2022 202,000 159,000 2023 202,000 110,000


Indicate how above information should be reported in the financial statements at December 31, 2017.

Maturities and sinking fund requirements

2018 $

2019 $

2020 $

2021 $

2022 $

Thereafter $

(d) In the long-term debt structure of Grouper Inc., the following three bonds were reported: mortgage bonds payable $9,917,000; collateral trust bonds $4,966,000; bonds maturing in installments, secured by plant equipment $3,977,000.

Determine the total amount, if any, of debenture bonds outstanding.

Total amount

Explanation / Answer

Too many questions posted and they are not relating to each other so as per chegg rules i am solving first one

a)Total cash receipts=(102%*3630000)+accrued interest
accrued interets is for 2 months jan and feb
=(3630000*8%*2/12)=48400
total cash receipts=(102%*3630000)+48400=3751000