Continental container corp. has decided to raise additional capital by issuing a $300,000 face-value of bonds with a coupon rate of 10%. in discussions with their investment bankers, it was determined that to help the sale of the bonds, detachable stock warrants should be issued at the rate of 10 warrants for each $1,000 bond sold. the value of the bonds without the warrants is considered to be $279,000, and the value of the warrants in the market is $10.3333 each. the bonds sold in the market at issuance and the company received $306,000 in cash.   Required: Prepare the journal entry to record the issuance of the bonds and warrants.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Continental container corp. has decided to raise additional capital by issuing a $300,000 face-value of bonds with a coupon rate of 10%. in discussions with their investment bankers,

it was determined that to help the sale of the bonds, detachable stock warrants should be issued at the rate of 10 warrants for each $1,000 bond sold.

the value of the bonds without the warrants is considered to be $279,000, and the value of the warrants in the market is $10.3333 each.

the bonds sold in the market at issuance and the company received $306,000 in cash.

 

Required:

Prepare the journal entry to record the issuance of the bonds and warrants.

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