Riverbed Corp. invested in a three-year, $100 face value, 7% bond paying $85.83. At this price, the bond will yield a 13% return. Interest is payable annually. Riverbed uses the amortized cost model of accounting for investments. Prepare a bond discount amortization table for Riverbed, assuming Riverbed uses the effective interest method required by IFRS. (Round answers to 2 decimal places, e.g. 52.75.) Date Day 1 End Year Cash Received 4 Bond Discount Amortization Table Interest Income 1116 & Bond Discount Amortization Amortized Cost

Riverbed Corp. invested in a three-year, $100 face value, 7% bond paying $85.83. At this price, the bond will yield a 13% return. Interest is payable annually. Riverbed uses the amortized cost model of accounting for investments. Prepare a bond discount amortization table for Riverbed, assuming Riverbed uses the effective interest method required by IFRS. (Round answers to 2 decimal places, es 52.75.) End of Year 2 End of Year 3 (To record interest collected) Bond Discount Amortization Table Date Cash Received Day 1 End Year 1 End Year 2. End Year Interest Income Bond Discount Amortization Amortized Costo Prepare journal entries to record the initial investment, receipt of interest, and recognition of interest income in each of the three years, and the maturity of the bond at the end of the third year. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries. Round answers to 2 decimal ploces, eg. 52.75.) Assuming Riverbed applies ASPE and has chosen to use the straight-line method of amortization, determine the amount of discount that is amortized each year. (Round answer to 2 decimol places, eg. 52.75) Straight-line discount amortization $ each year Question Part Score Assuming Riverbed applies ASPE and has chosen to use the straight-line method of amortization, determine the amount of discount that is amortized each year, (Round answer to 2 decimal ploces, es 52.75.)