A. When one receives a dividend from another corporation, it will be recognized as income under the following methods of accounting for investments?

B. In adjusting Available for Sale securities to market at the end of the year, if there is an unrealized gain because of this adjustment, this gain will appear in which of the following statements.

C. Roth Company issues a 9%, 20 year bond with a par value of $850,000 that pays interest semi annually. The current market rate of interest is 6%. The amount of cash that needs to be sent to the bond holders for each semiannual interest payment is:

D. On January 1 of 2020, Hyatt company issued a 5%, 10 year bond with a par value of $3 million. The bond pays interest semiannually. On January 1, the selling price of the bond when issued was $2,800,000. The bond issuance should be recorded as:

E. If a $500,000 par value bond is issued at a price of 101, which of the following statements is true?

When one receives a dividend from another corporation, it will be recognized as income under the following methods of accounting for investments? Available for Sale method only The Trading Securities, Available-for-Sale and Equity Method Trading Securities method only Both the Trading Securities and Available-for-Sale methods The Equity method only On January 1 of 2020, Hyatt company issued a 5%, 10 year bond with a par value of $3 million. The bond pays interest semiannually. On January 1, the selling price of the bond when issued was $2,800,000. The bond issuance should be recorded as: Debit Cash $2,800,000: debit Premium on Bonds Payable $200,000 and credit Bonds Payable $3,000,000. Debit Cash $3,000,000: credit Bonds Payable $3,000,000. Debit Cash $2,800,000 in credit Bonds Payable $2,800,000. Debit cash $2,800,000: debit Interest Expense $200,000 and credit Bonds Payable $3,000,000 Debit Cash $2,800,000: debit Discount on Bonds Payable $200,000: credit Bonds Payable $3,000,000 Roth Company issues a 9%, 20 year bond with a par value of $850,000 that pays interest semi annually. The current market rate of interest is 6%. The amount of cash that needs to be sent to the bond holders for each semiannual interest payment is: $51,000 $45,000. $76,500 $25,500 $38,250 If a $500,000 par value bond is issued at a price of 101, which of the following statements is true? There will be a $5,000 discount on the bond. There will be a $5,000 premium on the bond. None of the answers are true. There will be a $5,000 of interest due on the bond. The Bonds Payable account will be credited for $490,000. Thomas company issues a 5%, 8 year bond with a par value of $1,000,000 that pays interest semi-annually. On the day the bonds were issued the market rate for these bonds was 6%. What is the bonds issue (selling) price? $957,355 $786,745 $1,000,000 $975,978.50 $937.227.50