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Dobbs Company emite bonos al 5% a dos aos el 31 de diciembre de 2017, con un valor nominal de $200,000 y pagos de intereses

Dobbs Company emite bonos al 5% a dos aos el 31 de diciembre de 2017, con un valor nominal de $200,000 y pagos de intereses semestrales.

Cierre del Perodo Semestral Descuento no amortizado Valor en libros
(0) 31/12/2017 ps 12.000 ps 188.000
(1) 30/06/2018 9.000 191.000
(2) 31/12/2018 6.000 194.000
(3) 30/06/2019 3.000 197.000
(4) 31/12/2019 0 200.000

Utilice la tabla de amortizacin de bonos en lnea recta anterior y prepare asientos de diario para lo siguiente. Requerido: (a) La emisin de bonos el 31 de diciembre de 2017. (b) Los pagos de intereses primero al cuarto cada 30 de junio y 31 de diciembre. (c) Registrar el vencimiento de los bonos el 31 de diciembre de 2019.

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