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Exercise 10-20 Adcock Company issued $220,000, 6%, 20-year bonds on January 1, 2

ID: 2527568 • Letter: E

Question

Exercise 10-20

Adcock Company issued $220,000, 6%, 20-year bonds on January 1, 2015, at 105. Interest is payable semiannually on July 1 and January 1. Adcock uses straight-line amortization for bond premium or discount.

Date

Account Titles and Explanation

Debit

Credit

Jan. 1, 2015

SHOW LIST OF ACCOUNTS

Date

Account Titles and Explanation

Debit

Credit

July 1, 2015

SHOW LIST OF ACCOUNTS

Date

Account Titles and Explanation

Debit

Credit

Dec. 31, 2015

SHOW LIST OF ACCOUNTS

Date

Account Titles and Explanation

Debit

Credit

Jan. 1, 2035

Exercise 10-20

Adcock Company issued $220,000, 6%, 20-year bonds on January 1, 2015, at 105. Interest is payable semiannually on July 1 and January 1. Adcock uses straight-line amortization for bond premium or discount.

Explanation / Answer

Date Account titles and Explanation Debit Credit 1/1/2015 Cash (220000*1.05) 231000 premium on bonds payable 11000 Bonds payable 220,000 7/1/2015 interest expense 6385 Premium on bonds (11000/40) 275 Cash (220,000*3%) 6600 12/31/2015 interest expense 6,385 Premium on bonds 275 interest payable 6,600 1/1/2035 Bonds payable 220,000 cash 220,000