=+ACCOUNT Bonds Payable ACCOUNT NO.

Balance Date Item Debit Credit Debit Credit 2010 May 1 Issued 20-year bonds 55,000 55,000 Chapter 16 Statement of Cash Flows 757 ACCOUNT Common Stock, $1 par ACCOUNT NO.

Balance Date Item Debit Credit Debit Credit 2010 Balance Issued 6,000 shares of common stock for $11 per share 1

7 Jan.

Dec.

30,000 6,000 36,000