A $100,000 Bond Was Retired at 96 When the Carrying

question 59

Multiple Choice

A $100,000 bond was retired at 96 when the carrying amount of the bond was $105,000. The entry to record the retirement would include a:

• A) gain on bond redemption of $4,000.
• B) gain on bond redemption of $9,000.
• C) loss on bond redemption of $8,000.
• D) loss on bond redemption of $4,000.

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Definitions:

Affective Events Theory

A psychological model that explains how work events trigger emotions, which can influence employee job performance and satisfaction.

Work Events

Incidents, activities, or occurrences within the workplace that impact the employees, processes, or outcomes of an organization.

Job Demands

The physical, psychological, social, or organizational aspects of a job that require sustained physical and/or mental effort, leading potentially to stress.

Social Emotions

Emotions that arise from interactions with others or from social situations, such as empathy, shame, or pride, and influence social behavior.