Non-Current Liabilities

The Colson Company issued €300,000 of 10% bonds on January 1, 2019. The bonds are due January 1, 2024, with interest payable each July 1 and January 1. The bonds are issued at face value. Prepare Colson's journal entries for (a) the January issuance

• Cash 300,000 (D); Bonds payable 300,000 (C)

• Cash 30,000 (D); Bonds payable 30,000 (C)

• Cash 315,000 (D); Bonds payable 315,000 (C)

• Cash 330,000 (D); Bonds payable 330,000 (C)

The Colson Company issued €300,000 of 10% bonds on January 1, 2019. The bonds are due January 1, 2024, with interest payable each July 1 and January 1. The bonds are issued at face value. Prepare Colson's journal entries for July 1 interest payment

• Interest expense 30,000 (D); Cash 30,000 (C)

• Interest expense 30,000 (D); Interest payable 30,000 (C)

• Interest expense 15,000 (D); Cash 15,000 (C)

• Interest expense 15,000 (D); Interest payable 15,000 (C)

The Colson Company issued €300,000 of 10% bonds on January 1, 2019. The bonds are due January 1, 2024, with interest payable each July 1 and January 1. The bonds are issued at face value. Prepare Colson's journal entries for December 31 adjusting entry

• Interest expense 30,000 (D); Cash 30,000 (C)

• Interest expense 30,000 (D); Interest payable 30,000 (C)

• Interest expense 15,000 (D); Cash 15,000 (C)

• Interest expense 15,000 (D); Interest payable 15,000 (C)

The Colson Company issued €300,000 of 10% bonds on January 1, 2019. The bonds are due January 1, 2024, with interest payable each July 1 and January 1. Assume the bonds were issued at 108.11 to yield 8%. Prepare the journal entries for January 1 issuance

• Cash 300,000 (D); Bonds payable 300,000 (C)

• Cash 324,330 (D); Bonds payable 324,330 (C)

• Cash 100,000 (D); Bonds payable 100,000 (C)

• Cash 108,110 (D); Bonds payable 108,110 (C)

The Colson Company issued €300,000 of 10% bonds on January 1, 2019. The bonds are due January 1, 2024, with interest payable each July 1 and January 1. Assume the bonds were issued at 108.11 to yield 8%. Prepare the journal entries for July 1

• Interest expense 12,973 (D), Bonds payable 2,207 (D); Interest payable 15,000 (C)

• Interest expense 15,000 (D); Bonds payable 2,207 (C), Cash 12,973 (C)

• Interest expense 15,000 (D); Cash 15,000 (C)

• Interest expense 12,973 (D), Bonds payable 2,207 (D); Cash 15,000 (C)

The Colson Company issued €300,000 of 10% bonds on January 1, 2019. The bonds are due January 1, 2024, with interest payable each July 1 and January 1. Assume the bonds were issued at 108.11 to yield 8%. Prepare the journal entries for December 31

• Interest expense 12,973 (D), Bonds payable 2,207 (D); Interest payable 15,000 (C)

• Interest expense 15,000 (D); Bonds payable 2,207 (C), Cash 12,973 (C)

• Interest expense 15,000 (D); Cash 15,000 (C)

• Interest expense 12,973 (D), Bonds payable 2,207 (D); Cash 15,000 (C)

The Colson Company issued €300,000 of 10% bonds on January 1, 2019. The bonds are due January 1, 2024, with interest payable each July 1 and January 1. The bonds are issued at 92.6393 to yield 12%. Prepare the journal entries for (a) January 1

• Cash 277,918 (D); Bonds payable 277,918 (C)

• Cash 300,000 (D); Bonds payable 300,000 (C)

• Cash 92,639 (D); Bonds payable 92,639 (C)

• Cash 100,000 (D); Bonds payable 100,000 (C)

The Colson Company issued €300,000 of 10% bonds on January 1, 2019. The bonds are due January 1, 2024, with interest payable each July 1 and January 1. The bonds are issued at 92.6393 to yield 12%. Prepare the journal entries for July 1

• Interest expense 16,675 (D); Bonds payable 1,675 (C), Interest payable 15,000 (C)

• Interest expense 15,000 (D), Bonds payable 1,675 (D); Cash 16,675 (C)

• Interest expense 16,675 (D); Bonds payable 1,675 (C), Cash 15,000 (C)

• Interest expense 15,000 (D); Cash 15,000 (C)

The Colson Company issued €300,000 of 10% bonds on January 1, 2019. The bonds are due January 1, 2024, with interest payable each July 1 and January 1. The bonds are issued at 92.6393 to yield 12%. Prepare the journal entries for December 31

• Interest expense 16,675 (D); Bonds payable 1,675 (C), Interest payable 15,000 (C)

• Interest expense 15,000 (D), Bonds payable 1,675 (D); Cash 16,675 (C)

• Interest expense 16,675 (D); Bonds payable 1,675 (C), Cash 15,000 (C)

• Interest expense 15,000 (D); Cash 15,000 (C)

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