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EX 15-3 Entri Alton Co. es for investment in bonds, interest, and sale of bonds

ID: 2515054 • Letter: E

Question

EX 15-3 Entri Alton Co. es for investment in bonds, interest, and sale of bonds purchased $24,000 of 496, 10-year Davis County bonds on July 12 from the county at par value. The bonds pay semiannual interest o 201 , 2012, Afton Co. sold $6,000 of the Davis County h November 1. On December 98 plus $20 accrued interest, less a $100 brokerage commission. Provide the journal entries for: the purchase of the bonds on July 12, plus 72 days of accrued interest. a. b. semiannual interest on November 1. C. sale of the bonds on December 1. d. adjusting entry for accrued interest of $120 on December 31, 2012.

Explanation / Answer

Journal Entries Date Account Title and explanation Debit Credit Ans = A) Bonds $                  24,000 July , 12 Interest Receivable on Bonds ($ 24,000 X 4% X 72/365 Days ) $                        189        To Cash $                     24,000        To Interest Revenue $                           189 (To Record the purhcase of Bonds) Ans = B) Cash (24,000 X 4% X 6/12) $                        480 Nov, 01          To Interest Receivable on Bonds $                           189          To Interest Revenue $                           291 (To Record the interest receipt on the Bonds) Ans = C) Cash (24,000 X 4% X 6/12) $                        480 Dec, 01          To Interest Revenue $                           480 (To Record the interest receipt on the Bonds) Ans = D) Interest Receivable ($ 24,000 X 4% X 1/12) $                           80 Dec, 31        To Interest Revenue $                             80 (To Record the interest receivable for the year end Dec 31)