On January 1, 2014, Benbrook Company issued bonds with a face value of $50,000. The bonds mature in five years, and pay interest annually at a stated rate of 10%. Since the market rate at the time of the issue was 12%, the bonds were sold at a discount; the actual issue price was $46,395.

On January 1, 2016, Benbrook decides to redeem the bonds payable at the specified redemption price of 101.

What is the carrying value of the bonds on the redemption date?

a.	$50,000
b.	$47,598
c.	$46,962
d.	$46,395
e.	none of the above

Refer to the information above for Benbrook Corporation.

How much gain or loss with the company recognize on the bond redemption?

a.	$500 loss
b.	$2,902 loss
c.	$3,538 loss
d.	$3,605 loss
e.	none of the above

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Sears Holdings Corp References : Web Sites http://www.sersc.org/journals/IJUNESST/vol6_no6/17.pdf http://www.practicalecommerce.com/articles/625502014EcommerceMarketingChecklist https://www.ultracart.com/resources/articles/socialecommercemarketing/ Books Marketing Managment by Philp Kotler