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Journal Hoover Corp., a wholesaler of music equipment, issued $32,700,000 of 20-

ID: 2566697 • Letter: J

Question

Journal Hoover Corp., a wholesaler of music equipment, issued $32,700,000 of 20-year, 6% callable bonds on March interest payable on March 1 and September 1. The fiscal year of the company is the calendar year. 1, Year 1, at their face amount, with Journalize the entries to record the following selected transactions. Refer to the Chart of Accounts for exact wording of account titles. Year 1 Mar. 1 Issued the bonds for cash at their face amount. Sept.1 Paid the interest on the bonds Year 3 Called the bond issue at 102, the rate provided in the bond indenture. (Omit entry for payment of interest.) Sept. 1 Previous eck My Work 2 more Check My Work uses remaining

Explanation / Answer

Journal Entries

Date

Details

Debit $

Credit $

Year 1

March 1

Cash

$ 32,700,000

               Bonds payable

$ 32,700,000

Sept 1

Interest expense

1,962,000

1,962,000

               Cash

Year 3

Sept 1

Bonds payable

$ 32,700,000

Premium on Bonds payable

        654,000

               Cash

33,354,000

Date

Details

Debit $

Credit $

Year 1

March 1

Cash

$ 32,700,000

               Bonds payable

$ 32,700,000

Sept 1

Interest expense

1,962,000

1,962,000

               Cash

Year 3

Sept 1

Bonds payable

$ 32,700,000

Premium on Bonds payable

        654,000

               Cash

33,354,000