Straight-Line: Amortization of bond discount LO P2 Skip to question [The following information applies to the questions displayed below.] Legacy issues $640,000 of 8.5%, four-year bonds dated January 1, 2019, that pay interest semiannually on June 30 and December 31. They are issued at $570,443 when the market rate is 12%. Problem 14-4A
Required:
1. Prepare the January 1 journal entry to record the bonds' issuance
2. determine the total bond interest expense to be recognized over the bonds' life.

Answers

Answer 1

Answer:

Legacy

1. Journal Entry:

January 1:

Debit Cash $570,443

Debit Bonds Discount $69,557

Credit Bonds Payable $640,000

To record the issuance of the bonds at a discount.

2. Total bond interest expense to be recognized over the bonds' life:

= $287,160

Explanation:

a) Data and Calculations:

January 1, 2019

Face value of bonds issued = $640,000

Price of bonds =                       $570,443

Bonds discount =                      $69,557 ($640,000 - $570,443)

Coupon interest rate = 8.5%

Market interest rate = 12%

Maturity period = 4 years

Interest payment = semiannual on June 30 and December 31

With straight-line amortization of bonds discount, the semiannual amortization will be = $8,695

Semi-annual interest payment = $27,200 ($640,000 * 4.25%)

Semi-annual interest expense = $35,895 ($27,200 + $8,695)

Annual interest expense = $71,790

1. Transaction Analysis

January 1:

Cash $570,443 Bonds Discount $69,557 Bonds Payable $640,000

2. Total bond interest expense to be recognized over the bonds' life:

= $287,160 ($71,790 * 4) or ($35,895 * 8)


Related Questions

A pharmaceutical company with headquarters in India sells fluconazole, the generic version of Pfizer's anti-fungal drug Diflucan internationally for significantly less money than many U.S. generic drug manufacturers. The generic drugs industry in this country needs to rethink its

Answers

Answer:

Pricing strategy to stay competitive

Explanation:

Pricing strategy is the process by which a company sets prices of goods and services offered to a consumer.

In setting up a price strategy the management.of a business need to put into consideration the competitive reaction, pricing position, pricing segment, and pricing capability.

The generic drugs companies in the US are selling fluconazole for a higher price than pharmaceutical company with headquarters in India in the international market.

In order for them to stay competitive they will need to review their price downward or customers will switch to the cheaper option

Firm A and Firm B have debt-total asset ratios of 34 percent and 24 percent and returns on total assets of 10 percent and 15 percent, respectively. What is the return on equity for Firm A and Firm B

Answers

Answer:

3.4%

3.6%

Explanation:

Return on equity is an example of a profitability ratio.

Profitability ratios measure the ability of a firm to generate profits from its asset

return on the stockholders' equity = net income / total equity

ROE = return on asset x leverage

Firm A = 0.34 x 0.1 = 3.4%

Firm B = 0.24 X 0.15 = 3.6%

If a bank holds $450,000 in required reserves, and $1.8 million in total deposits, then the deposit expansion multiplier is:______.
a. 0.25
b. 2
c. 4
d. 5
e. 10

Answers

Answer:

4

Explanation:

A bank holds 450,000 in required reserves

The bank also hold 1,800,000 in total deposits

Therefore the deposits expansion multiplier can be calculated as follows

= 1,800,000/450,000

= 4

Hence the deposits expansion multiplier is 4

The standard predetermined overhead rate used in setting the standard overhead cost is determined by dividing Group of answer choices budgeted overhead costs by an expected standard activity index. actual overhead costs by an expected standard activity index. budgeted overhead costs by actual activity. actual overhead costs by actual activity

Answers

Answer: budgeted overhead costs by an expected standard activity index.

Explanation:

It should be noted that the predetermined overhead rate is typically calculated at the beginning of an accounting period. It is gotten when the estimated manufacturing overhead is divided by estimated activity base.

The standard predetermined overhead rate used in setting the standard overhead cost is determined by dividing budgeted overhead costs by the expected standard activity index. Therefore, the correct option is A.

Chin purchases five protein bars at a price of $3 each. The marginal benefit he receives from each bar is $5 for the first bar, $4.50 for the second bar, $4 for the third bar, $3.50 for the fourth bar, and $3 for the fifth bar. The marginal cost of producing the bars is $2 each. What is Chin's total consumer surplus from the five bars that he purchased

Answers

Answer:

$5

Explanation:

What is the importance of computer applications in the business domain? How Computer applications support businesses to work ubiquitously? Give valid reasoning with examples.

Answers

Answer:

Explanation:

The importance of computer applications in the business domain is that it allows for the automatization of daily tasks. This is also the reason why businesses that implement such applications are able to work ubiquitously. The software applications are designed to automate all of the tasks that the business needs and perform them quickly and efficiently, if a certain task is not able to be automated then the software still makes completing the task by only requiring user input for the absolutely necessary parts of the task. One example of this would be a logistics application for businesses where inventory is automatically calculated as sales go through and automatically replenished by sending inventory requests to suppliers.

What will appear under a misspelled word in Word Online?

An arrow
A zigzag line
An exclamation point
A bold line

Answers

Answer:

A red Zigzag line

Explanation:

I think

A zigzag line

Explanation:

true and false
4. Know the market trends of products that are in demand not
only within the local market but also in the international market.​

Answers

Answer:

false

Explanation:

don't think so that s

is the answer

What can you say about the packaging of cell phones? Do you find them appealing? why or why not?​

Answers

being the most common packaging in electronics and appliances, there are many things about making your packaging stand out. The worst thing about this growing industry is that there is endless competition. What you think of creating today after so much work and effort, after spending so much on the agencies and everything, someone else beats you to it and creates something you never thought could be made.
Other Questions
What is the volume of the rectangular prism? Which of the following are maximum and minimum points of the function y= 2 cos x - 1?A) Maximums: (0, 3), (2, 3); Minimum: (, -3)B) Maximums: (0, 1), (2, 1); Minimum: (, -3)C) Maximums: (0,3), (2, 3); Minimum: (, -1)D) Maximums: (0, 1) (/2, 1); Minimum: (3^/2, -3) 90%in the SIMPLEST form If you don't do a foreign language class in middle school, in high school will one be given to you? Is it a necessity? Which shows all the factor pairs of 27? PLEASE HELP! I WILL GIVE BRAINLIEST!?! Which of the following is correct? If you eat, a balanced diet, you will be healthier. If you, eat a balanced diet you will be healthier. If you eat a balanced diet, you will be healthier. 2Cr^3 + 3Zn(s) -> 2Cr(s) + 3Zn^2 + (aq) which reactant is reduced and which is oxidicided Joy is making hand-painted ornaments for her family this year. Yesterday, she made 2 ornaments in 6 hours. This weekend, she plans to spend a total of 15 hours making ornaments.If Joy works at the same rate, how many ornaments will she make this weekend? Find the value of x. Pleaseee answer thisss!! Attorney General A. Mitchell Palmer is best known for his association with theA Lindbergh kidnapping case.B Scopes Monkey Trial.C Teapot Dome Scandal.D Red Scare. 9. The Blackland prairie ecoregion of Texas has many exposed boulders that are smooth and rounded. What feature of this area caused the boulders to take on these characteristics? Please answer help me here please help me to fix this sentence to sentence with more delivery and fluencyWhich amount of water is more between the amount of water that evaporates in a day or the amount of water that comes down as rain in a day? Pop up spring LabDescribe the energy conversion that took place. What energy was present just before the jump? What energy is present at its maximum height? What happens in between? Draw bar charts of energy before the jump, while the spring toy is compressed and after the jump at the maximum height of its jump. Be sure to label each type of energy. HELPP..........anyone PLEASE HELP Makayla owns a small business selling used books. She knows that in the last week 58 customers paid cash, 25 customers used a debit card, and 2 customers used a credit card.Based on these results, express the probability that the next customer will pay with a debit card as a fraction in simplest form. pls answer in at least 5 sentences the pattern continues, what would be the eighth number in the pattern?4. 25, 28, 32, 37, 43 ______ PLS HELP ME