On January 1,a Company Issues Bonds Dated January 1 with a Par

question 66

Multiple Choice

On January 1,a company issues bonds dated January 1 with a par value of $300,000.The bonds mature in 5 years.The contract rate is 9%,and interest is paid semiannually on June 30 and December 31.The market rate is 8% and the bonds are sold for $312,177.The journal entry to record the issuance of the bond is:

• A)Debit Cash $312,177;credit Discount on Bonds Payable $12,177;credit Bonds Payable $300,000.
• B)Debit Cash $300,000;debit Premium on Bonds Payable $12,177;credit Bonds Payable $312,177.
• C)Debit Bonds Payable $300,000;debit Bond Interest Expense $12,177;credit Cash $312,177.
• D)Debit Cash $312,177;credit Premium on Bonds Payable $12,177;credit Bonds Payable $300,000.
• E)Debit Cash $312,177;credit Bonds Payable $312,177.

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