Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

Paco Corporation has $16,000,000 of 9.5 percent, 25-year bonds dated March 1, wi

ID: 2376107 • Letter: P

Question

Paco Corporation has $16,000,000 of 9.5 percent, 25-year bonds dated March 1, with interest payable on March 1 and September 1. The company%u2019s fiscal year ends on November 30. It uses the effective interest method to amortize bond premiums or discounts. (Round amounts to the nearest dollar.)

a. Assume the bonds are issued at 102.5 on March 1 to yield an effective interest rate of 9.2 percent. Prepare entries in journal form for March 1 to show sale of the bonds, September 1 to show paid interest, and November 30 to show accrued interest.

b. Assume the bonds are issued at 97.5 on March 1 to yield an effective interest rate of 9.8 percent. Prepare entries in journal form for March 1 to show sale of the bonds, September 1 to show paid interest, and November 30 to show accrued interest.

Explanation / Answer

a. cash Debit 16000000

bonds 16000000


sept.1 Interest exp. 736000

cash Credit 736000


nov.30 interest exp. debit 368000

interest payable 368000


b. cash Debit 16000000

bonds 16000000


sept.1 Interest exp. 784000

cash Credit 784000


nov.30 interest exp. debit 392000

interest payable 3920000