• Accounts payable

• Accounts receivable

• Accumulated Amortization-Right-of-Use Asset

• Accumulated depreciationBuilding

• Accumulated depreciationEquipment

• Amortization expense

• Bond interest expense

• Bond interest payable

• Bond interest revenue

• Bonds payable

• Building

• Cash

• Common dividend payable

• Common stock dividend distributable

• Common stock, $10 par value

• Common stock, no-par value

• Cost of goods sold

• Depreciation expense - Building

• Depreciation expense - Equipment

• Discount on bonds payable

• Equipment

• Gain on retirement of bonds payable

• Income summary

• Inventory

• Land

• Lease liability

• Loss on retirement of bonds payable

• Notes payable

• Organization expenses

• Paid-in capital in excess of par value, common stock

• Paid-in capital in excess of par value, preferred stock

• Paid-in capital, treasury stock

• Preferred stock, $100 par value

• Premium on bonds payable

• Rental expense

• Rental revenue

• Retained earnings

• Right-of-Use Asset

• Salaries expense

• Sales

• Sales discounts

• Sales returns and allowances

• Supplies

• Supplies expense

• Treasury stock

Exercise 14-3 (Algo) Recording bond issuance and interest LO P1 On January 1, Boston Enterprises Issues bonds that have a $2,100,000 par value, mature in 20 years, and pay 7% interest semiannually on June 30 and December 31. The bonds are sold at par. 1. How much interest will the Issuer pay (in cash) to the bondholders every six months? 2. Prepare joumal entries to record (a) the issuance of bonds on January 1 . (b) the first interest payment on June 30 , and (c) the second interest payment on December 3. 3. Prepare the joumal entry for issuance assuming the bonds are issued at (a) 98 and (b) 102. Complete this question by entering your answers in the tabs below. How much interest will the issuer pay (in cash) to the bondholders every six months? Prepare journal entries to record (a) the issuance of bonds on January 1,(b) the first interest payment on June 30 , and (c) the second nterest payment on December 31. Journal entry worksheet Record the issue of bonds at par on January 1. Note: Enter debits before credits Journal entry worksheet Record the interest payment on June 30 . Note: Enter debits before credits. Prepare journal entries to record (a) the issuance of bonds on January 1,(b) the first interest paymen interest payment on December 31. Journal entry worksheet 1 Record the interest payment on December 31 . Note: Enter debits before credits. repare the journal entry for issuance assuming the bonds are issued at (a)98 and (b)102. Journal entry worksheet Note: Enter debits before credits. epare the journal entry for issuance assuming the bonds are issued at (a) 98 and (b) 102. Journal entry worksheet Note: Enter debits before credits