A $200,000 Bond Issue with a Carrying Value of $194,000 $\begin{array}{llr} \text { Bonds Payable } &200,000\\ \text { Gain on Retirement of Bonds} &&6,000\\ \text { Cash } &&194,000\end{array}$

question 83

Multiple Choice

A $200,000 bond issue with a carrying value of $194,000 is called at 101 and retired.The entry to record the retirement of bonds would be:

• A)
• \(\begin{array}{llr}
• \text { Bonds Payable } &200,000\\
• \text { Gain on Retirement of Bonds} &&6,000\\
• \text { Cash } &&194,000
• \end{array}\)
• B)
• \(\begin{array}{llr}
• \text {Bonds Payable } &200,000\\
• \text { Cash} &&200,000\\
• \end{array}\)
• C)
• \(\begin{array} { l c r }
• \text { Bonds Payable } & 200,000\\
• \text { Loss on Retirement of Bonds } & 8,000 \\
• \quad \text { Unamortized Bond Discount } && 6,000 \\
• \text { Cash } && 202,000
• \end{array}\)
• D)
• \(\begin{array}{llr}
• \text { Bonds Payable } &194,000\\
• \text { Loss on Retirement of Bonds } &&8,000\\
• \text { Cash } &&&202,000
• \end{array}\)

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