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A Company Received Cash Proceeds of $206,948 on a Bond

Question 133

Multiple Choice

A company received cash proceeds of $206,948 on a bond issue with a par value of $200,000. The difference between par value and issue price for this bond is recorded as a:


A) Credit to Discount on Bonds Payable.
B) Credit to Premium on Bonds Payable.
C) Credit to Interest Income.
D) Debit to Discount on Bonds Payable.
E) Debit to Premium on Bonds Payable.

Correct Answer:

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