Assume bonds payable are amortized using the straight-line amortization method unless stated otherwise. Journalizing bond transactions Wilkes Mutual Insurance Company issued a $100,000, 5%, the 10-year bond payable at 111 on January 1, 2018. Interest is paid semiannually on January 1 and July 1. Requirements Journalize the issuance of the bond payable on January 1, 2018. Journalize the payment of semiannual interest and amortization of the bond discount or premium on July 1, 2018.

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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Assume bonds payable are amortized using the straight-line amortization method unless stated otherwise.

Journalizing bond transactions

Wilkes Mutual Insurance Company issued a $100,000, 5%, the 10-year bond payable at 111 on January 1, 2018. Interest is paid semiannually on January 1 and July 1.

Requirements

  1. Journalize the issuance of the bond payable on January 1, 2018.
  2. Journalize the payment of semiannual interest and amortization of the bond discount or premium on July 1, 2018.
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