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

question 107

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

Grasp the importance of authentic community relations and establishing trust through genuine engagement and partnership programs.

Identify key factors and challenges in cross-cultural leadership research.

Understand the importance and effects of diversity in organizations.

Recognize global leadership challenges faced by multinational organizations.

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