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El siguiente programa de amortizacin parcial est disponible para Ivanhoe Company, que vendi $413 000, 5 aos, bonos al 10 % el 1 de enero

El siguiente programa de amortizacin parcial est disponible para Ivanhoe Company, que vendi $413 000, 5 aos, bonos al 10 % el 1 de enero de 2020 por $429 000 y utiliza la amortizacin lineal anual.

CRONOGRAMA DE AMORTIZACIN DE BONOS

Perodos de inters

Inters a pagar

Inters gastos

De primera calidad Amortizacin

no amortizado De primera calidad

Transporte de bonos Valor

1 de enero de 2020

$16000 $429000

1 de enero de 2021

(i) (ii) (iii) (iv) (v)

Cul de las siguientes cantidades debe mostrarse en la celda (i)?

a. $8260

b. $44500

C. $42900

d. $41300

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