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The Amazing Widget Company Issues $500,000 of 6%,10-Year Bonds at 103

Question 108

Multiple Choice

The Amazing Widget Company issues $500,000 of 6%,10-year bonds at 103 on March 31,2014.The bond pays interest on March 31 and September 30.The market rate of interest on the issuance date was 4%.Assume the company uses the straight-line method for amortization.The journal entry to record the issuance would include a:


A) debit to Cash for $500,000.
B) credit to Bonds payable for $515,000.
C) credit to Discount on bonds payable for $15,000.
D) debit to Cash for $515,000.

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