need help with D, E and F

Discount on Ble. 9 bords 32,761 90x25 = 2,269 90,55 = 301 200,000 0 2.90 4,043 2. On January 1, 2014, Lowry Co. issued five year bonds with a face value of $200,000 and a stated interest rate of 12%, payable semiannually on June 30 and December 31. The bonds were sold to yield 10%. The firm uses the effective interest method of amortizing discounts and premiums. Present Value of 1 for 5 periods at 10% .62092 Present Value of 1 for 5 periods at 12% 56743 Present Value of 1 for 10 periods at 5% .61391 200,000 Present Value of 1 for 10 periods at 6% 55839 X.12 stred Present Value of an ordinary annuity of 1 for 5 periods at 10% 3.79079 24000 Present Value of an ordinary annuity of 1 for 5 periods at 12% 3.60478 Present Value of an ordinary annuity of 1 for 10 periods at 5% 7.72173 24000/2-semi Present Value of an ordinary annuity of 1 for 10 periods at 6% 7.36009 = 12,000 Instructions (200,000 X.61391) + (12,000 1.42113) A) Calculate the price of the bond. 122,782 + 2,661 FV: 9200,000 1= 5% N=10 sinted - 127 - $215,443 Yield-10112 Iserniannuril N=512 B) Prepare the journal entry to record the issuance of the bonds. 215,443 Coon 215,443 200,000 15, 443 Bond payable 200,000 Premium on Bond payable 15,443 San 90, 00 Becde Com 90 bonds 2,250 als 20x25 = 2,760 0, 0 4,043 300,000 Chapter 6 being used measured application D) Prepare ALL the necessary journal entries for 2015 1/1/15 Cash Premiumon BID 15,443 Cand payable 12 3115 Interest Exp. 1071 Derwonejp 1,741 Vzpod con 200/000 06131/15 2. Compo financial inflows a necessar are: (a) compen Interest Expense 10,72 Premium on BIP 1,228 Keuer Con E) On January 1, 2016, Lowry Co retired $50,000 of these bonds at 98. 12,000 Prepare the journal entries to record the retirement. Retirement: 50,000x.98 Entry Bond PUDIC 200,000 5386 = 49,000 Premium on Bip 50,000 21.551 201,335 x.25 x 25 200,000 Gain on retirement 5,388 52.384 Nature 3. Inter (princip The ye $350. on the the pe 3,334 F) On January 1, 2016, Lowry Co, converted $ 40,000 on bonds to stocks. Each Bonds is convertible to 100 shares of $2 par value common stocks. Make the journal entry to record the conversation. Com 4. Co Refe secc inte oft Fv-Bv 49,000 (52,334) 3334