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I NEED HELP ON QUESTION NUMBER 4- ONLY Bonds Basics- Straight line method, retir

ID: 2454754 • Letter: I

Question

I NEED HELP ON QUESTION NUMBER 4- ONLY

Bonds Basics- Straight line method, retirement, and conversion

P.6 Golden Corporation has $20,000,000 of 10.5 percent, 20-year bonds dated June 1, 2010, with interest payment dates of May 31 and November 30. After 10 years of bonds are callable at 104, and each $1,000 bond is convertible into 25 shares of $20 par value common stock. The company's fiscal year ends on December 31. It uses the straight -line method to amortize bond premiums or discounts.

2. Assume the bonds are issued at 97 on June 1, 2010.

a. How much cash is received?

b. How much is Bonds Payable?

c. What is the difference between a and b called and how much is it?

d. With regard to the bond interest payment on November 30, 2010: (1) How much cash is paid in interest? (2)How much is the amortization? (3) How much is interest expense?

4. Assume the issue price in requirement 2 and that the bonds are converted to common stock 10 years later.

a. Is there a gain or a loss in the conversion, and if so, how much is it?

b. How many shares of common stock are issued in exchange for the bonds?

c. In dollar amounts, how does this transaction affect the total liablilities and the total stockholders' equity of the company? In your answer, show the effects of four accounts.

Financial and Managerial Accounting Edition 9 Chapter 10 P.6

Expert Answer

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Anonymous

455 answers Top Subjects: Finance, Accounting

2. (a)

Received cash = $20,000,000 *97/100 = $ 19,400,000.

(b)

Bonds payable amount = $ 20,000,000

(c)

Diiference (Discount on bonds payable) = $ 20.000,000 - $ 19,400,000

= $ 600,000

(d)

Interest paid = $20,000,000 * 10.5% * 6/12 = $ 1,050,000

Amortized discount = $ 600,000/20 years = $30,000

Interest expense = $ 1,050,000 - $ 30,000 = $ 1,020,000

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Explanation / Answer

Assume the bonds are issued at 97 on June 1, 2010

Suppose bonds are issued at 100 intially

a. How much cash is received?

Answer:- $20,000,000/100*97 = $19,400,000

Cash recieved = $19,400,000

b. How much is Bonds Payable?

Bonds payable amount = $ 20,000,000( will remain the amount issues)

c. What is the difference between a and b called and how much is it?

$20,000,000-19,400,000 = $600,000( Dicount-bonds sold for less than face amount)

d. With regard to the bond interest payment on November 30, 2010: (1) How much cash is paid in interest? (2)How much is the amortization? (3) How much is interest expense

Interest paid = $20,000,000 * 10.5% * 6/12 = $ 1,050,000

Amortized discount = $ 600,000/20 years = $30,000

Interest expense = $ 1,050,000 - $ 30,000 = $ 1,020,000

4 Assume the issue price in requirement 2 and that the bonds are converted to common stock 10 years later.

after 10 years, 300,000 discount wuld have been amortized, so the carrying value of the bonds would be 20,000,0000-600,000+300,000 = $19,700,000

Since the face amount of the bonds is only 20,000,000 there would be gain of 300,000

How many shares of common stock are issued in exchange for the bonds?

20,000,000/1,000 = 20,000 bonds

Converted into shares = 20,000/25 = 800 shares

In dollar amounts, how does this transaction affect the total liablilities and the total stockholders' equity of the company

Liabilties- Total liabilities will decrease by $20,000,000

Shareholder equity will increase by 800*25 = $20,000 per $1,000