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Question

Chrome File Edit View History Bookmarks People Window Help 81% Wed 10:52 AM a E CengageNOWv2 Online teaching and learning resource from Cengage Learning v2.cengagenow.com im takeAssignment takeAssignmentMain.do?invoker-8 takeAssignmentSessionLocator-assignment-take&inprogress-false; Chapter 11 Assignment eBook Calculator 1. BE.11-01 Bond Discount, Entries for Bonds Payable Transactions, Interest Method of Amortizing Bond Discount On July 1, Year 1, Danzer Industries Inc. issued $34,000,000 of 20-year, 11% bonds at a market (effective) interest rate of 14%, receiving cash of $27,202,040. Interest on the bonds is payable semiannually on December 31 and June 30. The fiscal year of the company is the calendar year 2. BE.11-03 3. BE.11-06 ALGO Required: For all journal entries: If an amount box does not require an entry, leave it blank. 1. Journalize the entry to record the amount of cash proceeds from the issuance of the bonds. 4. EX.11-05 ALGO 5. EX.11-010.AP.1.ALGO 6. PR.11-02.ALGO 7. PR.11-04.AP.1 AND.AP.2.AL... Year 1 July 1 2. Journalize the entries to record the following a. The first semiannual interest payment on December 31, Year 1, and the amortization of the bond discount, using the interest method (Round to the nearest dollar.) Year 1 Dec. 31 b. The interest payment on June 30, Year 2, and the amortization of the bond discount, using the interest method. (Round to the nearest Check My Work Previous Progress: 7/7 items

Explanation / Answer

Solution:

1. Cash ......................................... 27,202,040

Discount on Bonds Payable ..........6,797,960

Bonds Payable ........................34,000,000

2.

a. Interest Expense ......................... 2,039,949

Discount on Bonds Payable .....................169,949

Cash .......................................................1,870,000

*6,797,960 ÷ 40 semiannual payments

b.

Interest Expense ......................... 2,039,949

Discount on Bonds Payable .....................169,949

Cash .......................................................1,870,000

3.Total Interest Expense = $2,039,949

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