A Company Retires Its Bonds with a Face Value of $100,000

question 79

Multiple Choice

A company retires its bonds with a face value of $100,000 at 105.The carrying value of the bonds at the retirement date is $103,745.The journal entry to record this retirement will include a:

• A)debit to Premium on bonds payable.
• B)credit to Gain on bond retirement.
• C)credit to Bonds payable.
• D)debit to Discount on bonds payable.

Analyze the distribution of limited resources as an ethical problem in social work.

Comprehend the importance of seeking feedback in conceptualizing ethical dilemmas.

Differentiate between agency policies and professional social work values.

Evaluate the ethical dimensions of inter-professional relationships and mentorship within social work settings.

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Definitions:

Approval

The act of accepting or endorsing something, often in a formal or official capacity.

Cooley

Charles Horton Cooley was an American sociologist who is best known for his concept of the looking-glass self, which describes the process by which individuals base their sense of self on how they believe others view them.

Looking-Glass Self

A concept in sociology suggesting that an individual's self-image is shaped by how others perceive them, acting as a reflective social mirror.

Abstract Moral Stage

A theoretical phase in moral development characterized by an understanding of ethical principles that transcend personal interests or societal conventions.