Use the Following Information for Questions

question 23

Multiple Choice

Use the following information for questions
On January 1, 2010, Bregeut Company, a calendar year corporation, purchased 600 of the $1,000 face value, 9% bonds of Clariant Incorporated, for CHF622,000, including brokerage fees.The bonds, which mature on January 1, 2015, pay interest semiannually on July 1 and January 1.
-The December 31, 2010 adjusting entry for the bonds on Bregeut's books will include

• A)a credit to Interest Expense for CHF2,200.
• B)a debit to Cash for CHF54,000.
• C)a credit to Interest Receivable for CHF27,000.
• D)a credit to Interest Revenue for CHF27,000.

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