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Use the following information for Cornerstone Exercises 9-30 and 9-31: On Decemb

ID: 2462003 • Letter: U

Question

Use the following information for Cornerstone Exercises 9-30 and 9-31: On December 31, 2011, Drew Company issued $350,000, five-year bonds for $320,000. The stated rate of interest was 7 percent and interest is paid annually on December 31. Refer to the information for Drew Company above. Required: Prepare the necessary journal entry on December 31, 2013, assuming the straight line method is followed. Refer to the information for Drew Company above. Required: Prepare the amortization table for Drew Company's bonds.

Explanation / Answer

Answer:9-30

31 Dec 2011

Cash A/C Dr. $320000

Discount on issue of bonds A/C Dr. $30000

     To Bonds Payable A/C                                           $350000

31 dec 2012

31 dec 2013

Interest expense A/C dr. $28400

    To interest payable A/C             $22400

    To discount on bonds payable A/C $6000

Answer:9-31

Interest Expense 28400 Interest Payable 22400 Bond Discount 6000