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CULLUMBER COMPANY Balance Sheet (partial) Long-term liabilities Bonds payable $3

ID: 2557730 • Letter: C

Question

CULLUMBER COMPANY Balance Sheet (partial) Long-term liabilities Bonds payable $3,400,000 Less: Discount on bonds payable 76,500 $3,323,500 Cullumber decides to redeem these bonds at 102 after paying annual interest. Prepare the journal entry to record the redemption on July 1, 2017.

(Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Date Account Titles and Explanation Debit Credit

July 1

enter an account title enter a debit amount enter a credit amount enter an account title enter a debit amount enter a credit amount enter an account title enter a debit amount enter a credit amount enter an account title enter a debit amount enter a credit amount

Explanation / Answer

Loss on Bond Redemption = $3,468,000 - $3,323,500 = $144,500

Cash = $3,400,000 x 102% = $3,468,000

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Date Account Title and Explanation Debit Credit July 1 Bonds Payable $3,400,000 Loss on Redemption of Bonds $144,500 Discount on Bonds $76,500 Cash $3,468,000