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Q4 On January 1, a company issues bonds dated January 1 with a par value of $220,000. The bonds mature in 3 years. The contract rate is 6.0%, and interest is paid semiannually on June 30 and December 31. The market rate is 7.0%. Using the present value factors below, the issue (selling) price of the bonds is: 3 Present Value of an Annuity Present value of 1 (series of payments) (single sum) 2.6730 0.8396 5.4172 0.8375 2.6243 0.8163 5.3286 08135 6 3 6 1. 6,0% 3.0% 7.0% 35% $178,970. $35,169 $220,000 $225,861. $214,139 Q4 On February 1, a customer's account balance of $4000 was deemed to be uncollectible. What entry should be recorded on February 1 to record the write-off assuming the company uses the allowance method? 1. Debit Allowance for Doubtful Accounts $4000; credit Accounts Receivable $4000. Debit Bad Debts Expense $4000; credit Accounts Receivable $4000. Debit Allowance for Doubtful Accounts $4000; credit Bad Debts Expense $4000. Debit Accounts Receivable $4000; credit Allowance for Doubtful Accounts $4000 Debit Bad Debts Expense 54000 credit Allowance for Doubtful Accounts $4000. Q4 On January 1, $362,400 of par value bonds with a carrying value of $388,000 is converted to 60,400 shares of $5 par value common stock. The entry to record the conversion of the bonds includes all of the following entries except: 1. Credit to Common Stock $302.000. Credit to Paid-In Capital in Excess of Par Value, Common Stock $86,000. Debit to Bonds Payable $388,000. Debit to Premium on Bonds Payable $25,600. Debit to Bonds Payable $362,400. Q45 Childers Company, which uses a perpetual inventory system, has an established petty cash fund in the amount of $500. The fund was last reimbursed on November 30. At the end of December, the fund contained the following petty cash receipts: December 4 Freight charge for merchandise purchased S 56.00 December 7 Delivery charge for shipping to customer $80.00 December 12 Purchase of office supplies $ 45.00 December 18 Donation to charitable organization $ 64.00 If, in addition to these receipts, the petty cash fund contains $246.00 of cash, the journal entry to reimburse the fund on December 31 will include: 1. A credit to Cash Over and Short of $9.00. A debit to Transportation-In of $101. A credit to Office Supplies of $80. A debit to Petty Cash of $101. A credit to Cash of $254.00. Q4 Chang Industries has bonds outstanding with a par value of $212,800 and a carrying value of $222,200. If the company calls these bonds at a price of $217,000, the gain or loss on retirement is: 1. $4200 loss. $4200 gain. $9400 gain. $5200 gain. $5200 loss