16.7. On 8/31/A, $1 million in 5-year, 10% semiannual bonds (bond date: 4/1/A) are issued by CJM Inc. to yield 8%. Bond issue costs: 2200. a. Provide the entry to record issuance, using the "partiat interest" method. (cash: 1117146] b. Provide the entry to record CJM's first interest payment. [Int.Exp.: 7207] c. Assume 12/31 is CJM's FYE. Provide the entry to book accured interest on 12/31/B. [Int.Exp 21200] 16.8. On 1/1/A, LVM Co. issues $200k in 10 year, 10% bonds to yield 12%. Provide LVM's ne book value for the bonds on 12/31/6, after the 7th coupon payment, assuming the market ratec interest on that date is 14% (note: you do not need to prepare an amortization table). [190392.6 16.9. In year B, George Co. issues $100,000 in 10% bonds to yield 8%. Although the bonds ha a bond date of July 1, year A, and don't mature for 10 years, George Co. repurchases the bonds on 12/31/F, their FYE, incurring $100 in brokerage fees. a. Calculate the net book value of the bonds on 12/31/F, excluding Interest Payable, immediate prior to repurchase [107304.84] b. Calculate the market value of the bonds on 12/31/F, assuming the bonds are currently price the market to yield 12% (don't forget to include accrued interest, but not broker fees) ['partial' method: 98357.88. 'real' method: 98325.75] c. Provide the 12/31/F gain/loss (indicate which) to repurchase and extinguish the bonds ['partial:' 13846.96 gain. 'real:' 13879.09 gain.] 16.10. On 3/1/C, Tacoronte Co, issues $100k in 12% hands to yield 14% incurring $1 in bro