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HiLi Corporation had the following bond issue: Date of issue/sale: May 1, 20-A Principal: $500,000 Sale price of bonds: 100 Life of bonds: 10 years

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HiLi Corporation had the following bond issue: Date of issue/sale: May 1, 20-A Principal: $500,000 Sale price of bonds: 100 Life of bonds: 10 years Stated rate: 6% a year payable semiannually on October 31 and April 30 Required: Prepare the following general journal entries. a. The issuance of the bonds on May 1, 20-A. b. The first interest payment for 20-A. c. The adjusting entry for December 31, 20-A. d. The reversing entry for January 1, 20-B. If an amount box does not require an entry, leave it blank. Page: 1 DATE DESCRIPTION POST. REF. DEBIT CREDIT 1 a. May 1 2 2 3 3 4 b. Oct. 31 4 5 5 6 6 6 7 c. Dec. 31 7 8 8 9 9 Island Cove Corporation had the following bond issue: Date of issue/sale: May 1, 20-A Principal: $500,000 Sale price of bonds: 104 Life of bonds: 10 years Stated rate: 6% a year payable semiannually on October 31 and April 30 Required: Prepare the following general journal entries. a. The issuance of the bonds on May 1, 20-A. b. The first interest payment for 20-A. c. The adjusting entry for December 31, 20-A. d. The reversing entry for January 1, 20-B. If an amount box does not require an entry, leave it blank. Page: 1 POST. DATE DESCRIPTION DEBIT CREDIT REF. 1 a. May 1 1 2 2 3 4 5 b. Oct. 31 6 7 7 8 8 9 C. Dec. 31 9 Fireside, Inc. had the following bond issue: Date of issue and sale: May 1, 20-A Principal amount: $400,000 Sale price of bonds: 96 Life of bonds: Stated rate: 6% a year payable semiannually on October 31 and April 30 Required: Prepare the following general journal entries. 10 years a. The issuance of the bonds on May 1, 20-A. b. The first interest payment for 20-A. c. The adjusting entry for December 31, 20-A. d. The reversing entry for January 1, 20-B. If an amount box does not require an entry, leave it blank. Page: 1 POST. DATE DESCRIPTION DEBIT CREDIT REF. a. May 1 1 2 2 3 3 4 4 5. b. Oct. 31 5 6 6 7 7 00 8 9 c. Dec. 31 The year-end adjusting entry required for bonds issued at a discount would require Oa. a debit to Bond Interest Expense, a debit to Discount on Bonds Payable, and a credit to Cash. Ob. a debit to Bond Interest Expense, a credit to Discount on Bonds Payable, and a credit to Cash. Oc. a debit to Bond Interest Expense, a credit to Discount on Bonds Payable, and a credit to Bond Interest Payable. Od. a debit to Bond Interest Expense, a debit to Discount on Bonds Payable, and a credit to Bond Interest Payable

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