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Mayfield Manufacturing sells $500,000 of 4% bonds on January 1, 2012. The bonds

ID: 2451030 • Letter: M

Question

Mayfield Manufacturing sells $500,000 of 4% bonds on January 1, 2012. The bonds are unsecured but registered to the name of the purchaser. The bonds are due in 5 years, with interest payable annually at year-end.

Determine the value of the bonds if they are sold on the market at 102.8. Show the T-Accounts at the date of issuance, each subsequent year, and at the date of maturity.

Discounted/

Premium

Cash Pmt to                                                 Discount/Premium             Carrying

Date   Bondholders            Interest Exp             Amortization Amount        Value

Determine the value of the bonds if they are sold on the market at 96.4. Show the T-Accounts at the date of issuance, each subsequent year, and at the date of maturity.

Discounted/

Premium

Cash Pmt to                                                 Discount/Premium             Carrying

Date   Bondholders            Interest Exp             Amortization Amount        Value

Explanation / Answer

Mayfield Manufacturing sells $500,000 of 4% bonds on January 1, 2012. The bonds