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The Bryan Company issued $500,000 of 10% face valuebonds on January 1, 2007 for

ID: 2433347 • Letter: T

Question

The Bryan Company issued $500,000 of 10% face valuebonds on January 1, 2007 for $486,000. The bonds are dueDecember 31, 2009, and pay interest semiannually on June 30 andDecember 31. The company uses the straight-line ammortizationmethod. Prepare the journal entrie to record the issuance of the bondsand the first two interest payments. The Bryan Company issued $500,000 of 10% face valuebonds on January 1, 2007 for $486,000. The bonds are dueDecember 31, 2009, and pay interest semiannually on June 30 andDecember 31. The company uses the straight-line ammortizationmethod. Prepare the journal entrie to record the issuance of the bondsand the first two interest payments.

Explanation / Answer

       2007                                                                                    Debit                                 Credit January,1             Bank                                                       $486,000                            Discounton BondPayable                        $14,000                               BondsPayable                                                                              $500,000    2007 June,30            BondInterestExpense                                 $25,000                               Bank                                                                                                $25,000    2007 December, 31      Bond InterestExpense                                 $25,000                                  Bank                                                                                                $25,000           2007 December, 31      Bond InterestExpense                                 $25,000                                  Bank                                                                                                $25,000
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