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On August 1, 2014, Ortega Corporation issued $687,600, 7%, 10-year bonds at face

ID: 2470847 • Letter: O

Question

On August 1, 2014, Ortega Corporation issued $687,600, 7%, 10-year bonds at face value. Interest is payable annually on August 1. Ortega’s year-end is December 31.

1. Prepare journal entries to record the issuance of the bonds. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

2. Prepare journal entries to record the accrual of interest on December 31, 2014. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

3.Prepare journal entries to record the payment of interest on August 1, 2015. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

On August 1, 2014, Ortega Corporation issued $687,600, 7%, 10-year bonds at face value. Interest is payable annually on August 1. Ortega’s year-end is December 31.

Explanation / Answer

1. Prepare journal entries to record the issuance of the bonds. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

2. Prepare journal entries to record the accrual of interest on December 31, 2014. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

3.Prepare journal entries to record the payment of interest on August 1, 2015. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Date Account Title & Explanation Debit Credit August 1, 2014 Cash 687600 Bonds Payable 687600
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