Presented Here Is a Partial Amortization Schedule for Roseland Company

question 39

Multiple Choice

Presented here is a partial amortization schedule for Roseland Company who sold $300,000, five year 10% bonds on January 1, 2014 for $312,000 and uses annual straight-line amortization. Which of the following amounts should be shown in cell (i) ?

• A) $31,200
• B) $32,400
• C) $30,000
• D) $6,000

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