The Entry to Record the Semiannual Payment and Amortization of the Discount

question 126

Multiple Choice

The entry to record the semiannual payment and amortization of the discount using the straight-line method on a 10%,$200,000,5-year bond issued at 97 would be to:

• A)debit Bond Interest Expense $5,000;credit Cash $5,000.
• B)debit Bond Interest Expense $5,300;credit Cash $5,000;credit Discount on Bonds Payable $300.
• C)debit Bond Interest Expense $10,600;credit Cash $10,600.
• D)debit Bond Interest Expense $10,600;credit Cash $10,000;credit Discount on Bonds Payable $600.

Recognize the importance of environmental factors and community infrastructure in disease prevention.

Understand the historical development of public health initiatives and their impact on community health.

Analyze the role of government and non-governmental organizations in the advancement of public health.

Identify key figures and their contributions to public health and nursing.

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Definitions:

Intangibles

Things that cannot be touched or measured precisely but are nonetheless valuable, such as brand reputation or goodwill.

Accommodative Strategies

Approaches in negotiations or conflict resolution where one party is willing to make concessions to maintain the relationship or to reach an agreement.

Subordinating Goals

The objective of making certain goals less important or secondary to other primary objectives.

Concrete Goals

Specific, clearly defined, and measurable objectives that are aimed to be achieved within a fixed timeframe.