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Prepare journal entries for redemption of bonds . (LO 6), AP Instructions For ea

ID: 2596220 • Letter: P

Question

Prepare journal entries for redemption of bonds.

(LO 6), AP

Instructions

For each situation, prepare the appropriate journal entry for the redemption of the bonds.

Pelfer Corporation redeemed $140,000 face value, 9% bonds on April 30, 2014, at 101. The carrying value of the bonds at the redemption date was $126,500. The bonds pay annual interest, and the interest payment due on April 30, 2014, has been made and recorded.

Youngman, Inc., redeemed $170,000 face value, 12.5% bonds on June 30, 2014, at 98. The carrying value of the bonds at the redemption date was $184,000. The bonds pay annual interest, and the interest payment due on June 30, 2014, has been made and recorded.

E10-14  

Prepare journal entries for redemption of bonds.

(LO 6), AP

The situations presented here are independent of each other.

Instructions

For each situation, prepare the appropriate journal entry for the redemption of the bonds.

1.  

Pelfer Corporation redeemed $140,000 face value, 9% bonds on April 30, 2014, at 101. The carrying value of the bonds at the redemption date was $126,500. The bonds pay annual interest, and the interest payment due on April 30, 2014, has been made and recorded.

2.  

Youngman, Inc., redeemed $170,000 face value, 12.5% bonds on June 30, 2014, at 98. The carrying value of the bonds at the redemption date was $184,000. The bonds pay annual interest, and the interest payment due on June 30, 2014, has been made and recorded.

Explanation / Answer

Apr-30 Bonds Payable 140000 Loss on Bond redemption 14900         Cash 141400          Discount on Bonds payable 13500 2 Jun-30 Bonds Payable 170000 Premium on Bonds payable 14000         Cash 166600         Gain on Bond redemption 17400