On November 1,2013,Archangel Services Issued $200,000 of 10-Year Bonds with a Stated

question 11

Essay

On November 1,2013,Archangel Services issued $200,000 of 10-year bonds with a stated rate of 3%.The bonds were sold at discount for $191,000 and make semiannual payments on April 30 and October 31.At December 31,2013,Archangel made an adjusting entry to accrue interest at year-end.No further entries were made until April 30,2014 when the first interest payment was made.Please provide the journal entry for that payment.
$$\begin{array} { | l | r | r | } \hline \text { Interest payable } & 1,000 & \\\hline \text { Interest expense } & 2,300 & \\\hline \text { Discount on bonds payable } & & 300 \\\hline \text { Cash } & & 3,000 \\\hline\end{array}$$

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Definitions:

Isolated

Feeling or being separated from others, can refer to physical isolation or a sense of disconnection from social interactions and relationships.

Psychological Experiences

Internal personal events and phenomena that occur in the mind as part of one's mental and emotional life.

Menopause

The period in a woman's life, typically between 45 and 55 years of age, when menstruation ceases.

Depression

A clinical condition characterized by a severe and prolonged feeling of sadness, hopelessness, and a lack of interest or pleasure in life.