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Assume that on April 1, 2018, Northem Corp. issues 7 percent, 10-year bonds payable with a maturity value of $200,000. The bonds pay interest on

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Assume that on April 1, 2018, Northem Corp. issues 7 percent, 10-year bonds payable with a maturity value of $200,000. The bonds pay interest on March 31 and September 30, and Northem amortizes any premium or discount using the straight-line method. Norther's fiscal year end is December 31 Read the requirements - Jar, at Rd ad Requirements par FEED 23 1. If the market interest rate is 5 percent when Northern Corp. issues its bonds, will the bonds bo priced at par, at a premium, or at a discount? Explain. 2. If the market interest rate is 10 percent when Northern Corp. issues its bonds, will the bonds be priced at par, at a premium, or at a discount? Explain. 3. Assume that the issue price of the bonds is $210,000. Journalize the following bonds payable transactions (round amounts to the nearest dollar): a. Issuance of the bonds on April 1, 2018 b. Payment of interest and amortization of premium on September 30, 2018 Accrual of interest and amortization of premium on December 31, 2018 d. Payment of interest and amortization of premium on March 31, 2019 c (Do Rd no WH Requirement 1. If the market interest rate is 5 percent when Northern Corp. issues its bonds, will the bonds be priced at par, at a premium or at a discount? Explain. The 7 percent bonds issued when the market interest rate is 5 percent will be priced at They are in this market, so investors will pay to acquire them Requirement 2. If the market interest rate is 10 percent when Northern Corp, issues its bonds, will the bonds bo priced at par, at a premium, or at a discount? Explain. The 7 percent bonds issued when the market interest rate is 10 percent will be priced at They are in this market, so investors will pay to acquire them. Requirement 3. Assume that the issue price of the bonds is $210,000. Joumalize each of the bonds payable transactions. (DO not round any intermediary computations, but then round all amounts you input into the journal entry tables to the nearest whole dollar. Record debits first, then credits. Exclude explanations from any Journal entries.) a. Issuance of the bonds on April 1, 2018. Journal Entry Date Debit Apr 1, 2018 Urime Accounts Credit b. Payment of interest and amortization of premium on September 30, 2018. Journal Entry Date Accounts Debit Credit Sep 30, 2018 c. Accrual of interest and amortization of premium on December 31, 2018. Journal Entry Date Accounts Debit Credit Dec 31, 2018 d. Payment of interest and amortization of premium on March 31, 2019. Journal Entry Date Accounts Debit Credit Mar 31, 2019

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