On January 1, 2017, JBT Company purchased at face value, a $1,000 6%, bond that pays interest on January 1. JBT Company has a calendar year end. The entry on January 1, 2017, is 
Definitions:
Flood Basalts
Extensive flows of basaltic lava that cover large areas of land or the ocean floor, resulting from massive eruptions.
Magma Generation
The process by which molten rock (magma) is formed, typically through the melting of the Earth's mantle or crust under certain temperature and pressure conditions.
Dikes
Underground structures formed when magma forces itself across rock layers and solidifies.
Shield Volcanoes
broad, gently sloping volcanoes built from highly fluid lava flows, often found in Hawaii.
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