d. $1,176,249 A company issues $15,000,000, 7.8%, 20 ear bonds to yield BN on January 1, 2011 Interest is paid on June 30 and December 31, The proceeds from the bonds are $14,703,108. Using effective-interest amortization, what will the carrying value of the bonds be on the December 31, 2017 balance sheet? a. $14,709,481 b. $16,000,000 c. $14,718,844 d. $14,706,232 On October 1, 2017 Bartoy Corporation issued 5%, 10-year bonds wit, a taco value of $8,000,000 at 104. Interest is paid on October 1 and April 1, with any premiums or discounts amortized on a straight-line basis. 52.. The entry to record the issuance of the bonds would include a a. credit of $200,000 to Interest Payable b. credit of $320,000 to Premium on Bonds Payable. c. credit of $7,680,000 to Bonds Payable. d. debit of $320,000 to Discount on Bonds Payable. 53. On January 2, 2017, a calendar -year corporation sold 8% bonds with a face value of 000,000. These bonds mature in five years, and interest is paid semiannually on June 30 and December 31. The bonds were sold for S2.768,000 to yield 10%. Using the effective-interest method of computing interest, how much should be charged to interest expense in 2017? a. $240,000 b. $276,800. c. $277,720 d. $300,000. 54. Given the acquisition cost of product ALPHA is $21, the net realizable value for product ALPHA is $20, the normal profit for product ALPHA is $1.50, and the market value (replacement cost) for product ALPHA is $18, what is the proper per unit inventory value for product ALPHA applying LCM? a. $21.00 b. $18.50 c. $18.00 d. $20.00. 55. Given the acquisition cost of product Dominoe is $20, the net realizable value for product Dominoe is $17, the normal profit for product Dominoe is $2, and the market value (replacement cost) for product Dominoe is $18, what is the proper per unit inventory price for product Dominoe applying LCM? a. $18 b. $15 c. $17 d. $20 56. A loss contingency can be accrued when a. it is certain that funds are available to settle the disputed amount