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value .00 points On January 1. 2013, Boston Enterprises issues bonds that have a

ID: 2590858 • Letter: V

Question

value .00 points On January 1. 2013, Boston Enterprises issues bonds that have a $3,400.000 par value, mature in 20 years, and pay 9%interest semannualy on June 30 and December 31 The bonds are sold at par 1. How much interest vwill Boston pay (in cash) to the bondholders every sox months? semiannual Ca ar (maturity) Value Semiannual Rate 400,000 x 153,000 2. Prepare jounal entries for the following (a The issuance of bonds on Jahuary 1, 2013 Journal entry worksheet Record the issus of bonds at par on January 1. 2013 Date General Journal Debit Credit Type here to search !

Explanation / Answer

Answer = 2 Sr. No. Journal Entries Date Account Title and explanation Debit Credit a) Jan, 01 2013 Cash $            34,00,000         To 9% Bonds $               34,00,000 (To Record the issuance of the Bond) June30, 2013 Interest Expenses $               1,53,000 b)     To Cash $                 1,53,000 (To Record the interest expenses payment) c) Interest Expenses $               1,53,000 Dec, 31 2013     To Cash $                 1,53,000 (To Record the interest expenses payment) 3 ) a) Jan, 01 2013 Cash $            33,32,000 Discount on issuance of the Bonds $                  68,000         To 9% Bonds $               34,00,000 (To Record the issuance of the Bond) 3 ) b) Jan, 01 2013 Cash $            34,68,000         To 9% Bonds $               34,00,000         To Premium on issuance of Bond $                     68,000 (To Record the issuance of the Bond)