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El 1 de enero, una empresa emiti y vendi un bono pagadero a 10 aos al 5 % por $300 000 y recibi ganancias por

El 1 de enero, una empresa emiti y vendi un bono pagadero a 10 aos al 5 % por $300 000 y recibi ganancias por $293 000. Los intereses son pagaderos cada 30 de junio y 31 de diciembre. La empresa utiliza el mtodo de lnea recta para amortizar el descuento. El valor en libros de los bonos inmediatamente despus del segundo pago de intereses es:

Opcin multiple

$300,000.

$299,650.

$293,700.

$292,650.

$293,350.

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