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218

question 72

Multiple Choice

218. 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. <sup> </sup>218. 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 Which of the following amounts should be shown in cell (i) ?

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