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Entries for Bonds Payable and Installment Note Transactions

The following transactions were completed by Hobson Inc., whose fiscal year is the calendar year:

2014
July 1.	Issued $2,730,000 of five-year, 6% callable bonds dated July 1, 2014, at a market (effective) rate of 7%, receiving cash of $2,616,479. Interest is payable semiannually on December 31 and June 30.
Oct. 1.	Borrowed $200,000 as a 10-year, 6% installment note from Marble Bank. The note requires annual payments of $27,174, with the first payment occurring on September 30, 2015.
Dec. 31.	Accrued $3,000 of interest on the installment note. The interest is payable on the date of the next installment note payment.
Dec. 31.	Paid the semiannual interest on the bonds. The bond discount is amortized annually in a separate journal entry.
Dec. 31.	Recorded bond discount amortization of $11,352, which was determined using the straight-line method.
Dec. 31.	Closed the interest expense account.
2015
June 30.	Paid the semiannual interest on the bonds.
Sept. 30.	Paid the annual payment on the note, which consisted of interest of $12,000 and principal of $15,174.
Dec. 31.	Accrued $2,772 of interest on the installment note. The interest is payable on the date of the next installment note payment.
Dec. 31.	Paid the semiannual interest on the bonds. The bond discount is amortized annually in a separate journal entry.
Dec. 31.	Recorded bond discount amortization of $22,704, which was determined using the straight-line method.
Dec. 31.	Closed the interest expense account.
2016
June 30.	Recorded the redemption of the bonds, which were called at 98. The balance in the bond discount account is $68,113 after payment of interest and amortization of discount have been recorded. (Record the redemption only.)
Sept. 30.	Paid the second annual payment on the note, which consisted of interest of $11,090 and principal of $16,084.

Required:

1. Journalize the entries to record the foregoing transactions. For compound transactions, if an amount box does not require an entry, leave it blank or enter "0". When required, round your answers to the nearest dollar.

Date 2014 July 1 Oct. 1 Dec. 31-Note Dec. 31-Bond Dec. 31-Amort. Dec. 31-Closing Account Cash Discount on bonds payable Bonds payable Cash Notes payable Interest expense Interest payable Interest expense Cash Interest expense Discount on bonds payable Income summary Interest expense Debit 2,616,479 113521 200,000 3,000 81900 11,352 96252 Credit 2,730,000 200,000 3,000 81900 11,352 96252