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The following partial amortization schedule is available for Courtney Company wh

ID: 2380426 • Letter: T

Question

The following partial amortization schedule is available for Courtney Company who sold $500,000, five-year, 10% bonds on January 1, 2014 for $520,000 and uses annual straight-line amortization.

BOND AMORTIZATION SCHEDULE

Interest Periods

Interest

to be paid

Interest expense

Premium Amortization

Unamortized Premium

Bond Carrying Value

January 1, 2014

$20,000

$520,000

January 1, 2015

(i)

(ii)

(iii)

(iv)

(v)

Which of the following amounts should be shown in cell (ii)?

Answer

$54,000

$46,000

$52,000

$40,000

BOND AMORTIZATION SCHEDULE

Interest Periods

Interest

to be paid

Interest expense

Premium Amortization

Unamortized Premium

Bond Carrying Value

January 1, 2014

$20,000

$520,000

January 1, 2015

(i)

(ii)

(iii)

(iv)

(v)

Explanation / Answer

$46,000