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Exercise 10-22 Cole Corporation issued $434,000, 7%, 21-year bonds on January 1,

ID: 2444930 • Letter: E

Question

Exercise 10-22

Cole Corporation issued $434,000, 7%, 21-year bonds on January 1, 2014, for $390,528. This price resulted in an effective-interest rate of 8% on the bonds. Interest is payable annually on January 1. Cole uses the effective-interest method to amortize bond premium or discount.

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Interest
Periods

Interest to
Be Paid

Interest Expense
to Be Recorded

Discount
Amortization

Unamortized
Discount

Bond
Carrying Value

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Show List of Accounts

Link to Text

Date

Account Titles and Explanation

Debit

Credit

Jan. 1, 2014

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Show List of Accounts

Link to Text

Date

Account Titles and Explanation

Debit

Credit

Dec. 31, 2014

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Show List of Accounts

Link to Text

Link to Text

Date

Account Titles and Explanation

Debit

Credit

Jan. 1, 2015

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Exercise 10-22

Cole Corporation issued $434,000, 7%, 21-year bonds on January 1, 2014, for $390,528. This price resulted in an effective-interest rate of 8% on the bonds. Interest is payable annually on January 1. Cole uses the effective-interest method to amortize bond premium or discount.

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Explanation / Answer

Exercise 10-22

Cole Corporation issued $434,000, 7%, 21-year bonds on January 1, 2014, for $390,528. This price resulted in an effective-interest rate of 8% on the bonds. Interest is payable annually on January 1. Cole uses the effective-interest method to amortize bond premium or discount.

Prepare the schedule using effective-interest method to amortize bond premium or discount of Cole Corporation. (Round answers to 0 decimal places, e.g. 125.)

Prepare the journal entries to record the issuance of the bonds. (Round answers to 0 decimal places, e.g. 125. Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Prepare the journal entries to record the accrual of interest and the discount amortization on December 31, 2014. (Round answers to 0 decimal places, e.g. 125. Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Prepare the journal entries to record the payment of interest on January 1, 2015. (Round answers to 0 decimal places, e.g. 125. Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Interest Periods Interest to Be Paid Interest Expense to Be Recorded Discount Amortization Unamortized Discount Bond Carrying Value Issue date 43472 390528 1 30380 31242 862 42610 391390 2 30380 31311 931 41679 392321