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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Definitions:

Time-Out

A behavioral intervention technique that involves temporarily removing an individual from an environment where undesired behavior has occurred, to decrease the likelihood of the behavior's recurrence.

Make-Up Exam

A test or examination given to a student who missed the original date, providing an opportunity to make up for the missed assessment.

Extra Credit

Additional points or marks given to students beyond the required assignments, often used as an incentive to encourage further learning or participation.

Negative Reinforcement

The strengthening of a behavior because it removes or diminishes a negative outcome.