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Exercise 10-20 Adcock Company issued $600,000, 9%, 20-year bonds on January 1, 2

ID: 2413124 • Letter: E

Question

Exercise 10-20

Adcock Company issued $600,000, 9%, 20-year bonds on January 1, 2019, at 103. Interest is payable annually on January 1. Adcock uses straight-line amortization for bond premium or discount.

Date

Account Titles and Explanation

Debit

Credit

Jan. 1

Date

Account Titles and Explanation

Debit

Credit

Dec. 31

Date

Account Titles and Explanation

Debit

Credit

Jan. 1

Date

Account Titles and Explanation

Debit

Credit

Jan. 1, 2039

Exercise 10-20

Adcock Company issued $600,000, 9%, 20-year bonds on January 1, 2019, at 103. Interest is payable annually on January 1. Adcock uses straight-line amortization for bond premium or discount.

Explanation / Answer

Journal entry :

(To record bond redemption)

Date accounts & explanation debit credit Jan 1 Cash (600000*1.03) 618000     Bonds payable 600000      Premium on bonds payable 18000 (To record bond issue) Dec 31 Interest expense 53100 Premium on bonds payable (18000/20) 900      Interest payable (600000*9%) 54000 (To record accured interest) Jan 1 Interest payable 54000     Cash 54000 (To record interest paid) Jan 1,2039 Bonds payable 600000     Cash 600000

(To record bond redemption)