The Journal Entry to Record the Issue of Bonds at a Discount

question 56

Multiple Choice

The journal entry to record the issue of bonds at a discount will include a

• A)debit to Cash for the face amount of the bonds.
• B)debit to Cash for the face amount of the bonds plus the amount of the discount.
• C)debit to Cash for the face amount of the bonds minus the amount of the discount.
• D)credit to Cash for the face amount of the bonds.

---

Definitions:

Sperm Cells

Male reproductive cells designed to fertilize female eggs.

Spongy Urethra

The spongy urethra, part of the male urethra, runs through the penis and is surrounded by spongy tissue that fills with blood during erection.

Corpus Spongiosum

Erectile tissue surrounding the urethra in males, expanding during arousal to prevent urethra closure.

Corpus Cavernosum

Erectile tissue found in the penis and clitoris, which fills with blood to facilitate erection.