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recorded at $115,000. What amount of interest expense should the company report

ID: 2339283 • Letter: R

Question

recorded at $115,000. What amount of interest expense should the company report on its income statement for the year ended December 31, 20X0? (a) S11,500. (b) S 4,500. (c) 3,450. (d) $15,000. 20. Ignoring your answer to Question 19, assume that the note payable is Ignoring your answer to Question 19, assume that the note payable is recorded at S115,000. What amount of discount on notes payable should be reported on the balance sheet at December 31, 20X0? (a) $23,450. (b) $35,000. 21. (c) $24,500 (d) $28,000. 22. A company receives deposits from its customers as a protection against nonpayment for future services. These deposits should be classified as a(n): (a) Liability (b) Stockholders' equity (c) Revenue. (d) Asset. 23. On July 1, 20X0, Prague Company issued 10,000 shares of its $2 par value common stock and 2,000 shares of its $25 par value preferred stock for a lump sum amount of $80,000. On this date, Prague's common stock was selling for $4 per share and the preferred stock was selling for $25 per share. The amount of the lump sum that should be allocated to the common stock (a) $44,444. (b) $40,000. (c) $35,556. (d) $22,857 6

Explanation / Answer

Please provide complete question to solve 20 & 21.

22.Liability

23.                                             MV

    Equity                                      40000 (10000 shares * 4)

   Preference Shares                    50000 (2000 shares *25)

   Total MV                                  90000

Consideration Received              80000

Amount to be allocated to equity =$80000*40000/90000

                                                    = $35556

Therefore the answer is $35556.

24.B Cash A/C Dr                     120000

         To Common Stock                            100000

         To Contributed Capital in

         Excess of par value                            20000

25.Unrealized Loss on Available for sale securities.