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Bonds with a face amount of $1,000,000 are sold for $1,060,000. The journal entr

ID: 2411818 • Letter: B

Question

Bonds with a face amount of $1,000,000 are sold for $1,060,000. The journal entry to record the bond issuance is

Cash 1,000,000

Premium on Bonds Payable                         60,000

           Bonds Payable 1,060,000

Cash 1,060,000

            Discount on Bonds Payable 60,000

            Bonds Payable 1,000,000

Cash 1,060,000

            Bonds Payable 1,060,000

Cash 1,060,000

            Premium on Bonds Payable    60,000

            Bonds Payable 1,000,000

a.

Cash 1,000,000

Premium on Bonds Payable                         60,000

           Bonds Payable 1,060,000

b.

Cash 1,060,000

            Discount on Bonds Payable 60,000

            Bonds Payable 1,000,000

c.

Cash 1,060,000

            Bonds Payable 1,060,000

d.

Cash 1,060,000

            Premium on Bonds Payable    60,000

            Bonds Payable 1,000,000

Explanation / Answer

Cash 1060000      Premium on Bonds Payable 60000      Bonds Payable 1000000 Option D is correct