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

ID: 2533917 • 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.

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

Date

Account Titles and Explanation

Debit

Credit

Jan. 1, 2015

SHOW LIST OF ACCOUNTS

Prepare the journal entry to record the payment of interest and the premium amortization on July 1, 2015, assuming that interest was not accrued on June 30. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Date

Account Titles and Explanation

Debit

Credit

July 1, 2015

SHOW LIST OF ACCOUNTS

Prepare the journal entry to record the accrual of interest and the premium amortization on December 31, 2015. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Date

Account Titles and Explanation

Debit

Credit

Dec. 31, 2015

SHOW LIST OF ACCOUNTS

Prepare the journal entry to record the redemption of the bonds at maturity, assuming interest for the last interest period has been paid and recorded. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Date

Account Titles and Explanation

Debit

Credit

Jan. 1, 2035

Explanation / Answer

Straight Line Method: 1) Date Account Name Debit($) Credit($) 1.1.2015 Cash 231000              Bonds Payable 220000              Premium on Bonds Payable 11000 2) 1.7.2015 Interest Expense 6325 Premium on Bonds Payable 275              Cash 6600 3) 31.12.2015 Interest Expense 6325 Premium on Bonds Payable 275              Cash 6600 4) 1.1.2035 Bonds Payable 220000              Cash 220000