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*Exercise 14-13 Flounder, Inc. had outstanding $6,200,000 of 1190 bonds (interes

ID: 2528260 • Letter: #

Question

*Exercise 14-13 Flounder, Inc. had outstanding $6,200,000 of 1190 bonds (interest payable July 31 and January 31) due in 10 years. On July 1, it issued $9,650,000 of 10%, 15-year bonds (interest payable July 1 and January 1) at 98. A portion of the proceeds was used to call the 11% bonds (with unamortized discount of $124,000) at 102 on August 1. Prepare the journal entries necessary to record issue of the new bonds and the refunding of the bonds. (Round answers to 0 decimal places, e.g. 38,548. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Credit July 1 (To record issuance of 10% bonds) August 1 (To record retirement of 11% bonds)

Explanation / Answer

Journal entry :

D

Date accounts & explanation debit credit July 1 Cash (9650000*.98) 9457000 Discount on bonds payable    193000      10% Bonds payable 9650000 (To record bonds issue) Aug 1 11% Bonds payable 6200000 Loss on retirement of bonds 248000      Discount on bonds payable 124000      Cash (6200000*1.02) 6324000 (To record retirement of 11% bonds)