212

question 39

Multiple Choice

212. Presented here is a partial amortization schedule for Courtney Company who sold €500,000, five year 10% bonds on January 1, 2013 for €520,000 and uses annual straight-line amortization. Which of the following amounts should be shown in cell (i) ?

• A) €52,000
• B) €54,000
• C) €50,000
• D) €10,000

---

Definitions:

Table Data

Information or input stored in the rows and columns of a table, typically within a database or spreadsheet.

Actions

In the context of software and applications, refers to the operations or commands that can be executed to perform specific tasks or functions.

One Or More

A term indicating the minimum quantity of something is one, but there can be any number beyond one.

After Insert

A term often associated with triggers in database management, referring to an action or set of actions that are automatically executed after data is inserted into a table.