Q9SE_1

Question

Journalizing bond transactions including retirement at maturity

McQueen Company issued a $100,000, 7.5%, 10-year bond payable. Journalize

the following

transactions for McQueen Company, and include an explanation for each

entry:

a. Issuance of the bond payable at face value on January 1, 2018.

b. Payment of semiannual cash interest on July 1, 2018.

c. Payment of the bond payable at maturity, assuming the last interest

payment had

already been recorded. (Give the date.)

Step-by-Step Solution

Verified
Answer

Answer:

The cash account is debited with $100,000 and the 7.5% bonds payable account is

credited with $100,000.

1Step 1: Definition of bond maturity

The date at which the bonds become due is known as the maturity of the bonds.

2Step 2: Entry for the issue of bond
Date
Particulars
Debit
Credit
January 1, 2018
Cash
$100,000


7.5% Bonds Payable

$100,000

(Being Entry of the issue of

bonds)