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2013 The 7581S Whiley report the et the rest tured liability at December 31. 2015? Explain. Ho Whiley recognize in interest expense would Whiley recognize

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2013 The 7581S Whiley report the et the rest tured liability at December 31. 2015? Explain. Ho Whiley recognize in interest expense would Whiley recognize in 20 plain, i a. Under current GAAP ar which amount would statement for 20157 Ex Security have for would each alternative statement and future interest revenue? Expla ac (b) and compare u lain. How atfect t Under current GAAP what alternatives d The ap 2015 income s reciprocal to the debtor the pros and cons of the alternatives in c. Discuss r GAAP treatment (treatment that nt in a mariner imilar to creditors, what would be the incremental effect c berween what would be reported in this case and current cference on Whiley's financial statements, debt-to-equity ratio, and 2016? Explain d. If debtors were allowed to record the restructuring agreeme b. EPS for 2015 . Case 11-3 Alternative Financing Decision Baker Company needs $I million to expand its existing plant. B is considering the following two alternative forms of finan ker managemen 1. At the beginning of 2014, issue $1 million of convertible, 1 year, 10 percent bonds. Each $1,000 bond can be converted into 20 sha $10 par value common stock. The conversion may take place an three years. 2. At the beginning of 2014, issue 10,000 shares of $100 par va value, $10, redeemable preferred stock. The preferred is redeemable a $102 ten years from the date of issue. Baker's management is concerned about the effects of the two cash flows, their financial statements, and future financing for other pla pansion activities. Also, existing debt covenants restrict the debt-to-equity 2:1: $1 million in new debt would cause the debt-to-equity ratio to be close alter on ex. ratio to to 2:1 Baker believes that either the bonds or the preferred stock could be sold ar value. Their income tax rate is 34 percent. Baker Company common stock is currently selling for $45 per share. Required a. Discuss the theoretical and current GAAP treatments for convertible bonds b. Discuss the current GAAP treatment for redeemable preferred stock. c. Compare the effects of the two financing alternatives on Baker Company's balance sheet, income statement, and cash flows under current GAAP. Your comparison should consider 2011 and future years, the potential conversion of the bonds, and the debt covenant restrictions

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