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Devon Harris Company sells 10% bonds having a maturity value of $2,055,000 for $

ID: 2496646 • Letter: D

Question

Devon Harris Company sells 10% bonds having a maturity value of $2,055,000 for $1,906,851. The bonds are dated January 1, 2014, and mature January 1, 2019. Interest is payable annually on January 1.

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Schedule of Discount Amortization
Effective-Interest Method


Year

Cash
Paid

Interest
Expense

Discount
Amortized

Carrying
Amount of Bonds

Devon Harris Company sells 10% bonds having a maturity value of $2,055,000 for $1,906,851. The bonds are dated January 1, 2014, and mature January 1, 2019. Interest is payable annually on January 1.

Explanation / Answer

Effective Interest Rate (r)= (1+i/n)n-1

= (1+10%/1)1-1

= (1+0.1/1)1-1

= 10%