CityMall Inc had an outstanding P5, 000,000 of 11% bonds (interest payable July 31 and January 31) due in 10 years. On July 1, it issued P7, 000,000 of the 10% 15 year bonds (interest payable July 1 and January 1) at P98. A portion of the proceeds was used to call the 11% bonds at P102 on August 1. Unamortized bond discount and issue cost applicable to the 11% bonds were P120, 000 and P300, 000, respectively. Instructions: Prepare the journal entries necessary to record issue of the new bonds and the refunding of the bonds

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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CityMall Inc had an outstanding P5, 000,000 of 11% bonds (interest payable July 31 and January 31) due in 10 years. On July 1, it issued P7, 000,000 of the 10% 15 year bonds (interest payable July 1 and January 1) at P98. A portion of the proceeds was used to call the 11% bonds at P102 on August 1. Unamortized bond discount and issue cost applicable to the 11% bonds were P120, 000 and P300, 000, respectively.
Instructions:
Prepare the journal entries necessary to record issue of the new bonds and the refunding of the bonds.

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