February 28, 2020, Omicron Variant Corporation issued 5,000 of its 5-year P1,000 face value, 11% bonds dated February 28 at an effective annual interest rate of 9%. Interest is payable semi-annually every June 30 and December 31. Omicron uses the effective interest method of amortization. On December 1, 2021, the 3,000 bonds were extinguished early through acquisition in the open market by Omicron for P3,000,000 plus accrued interest (Round present value factors up to five decimal places) The gain on early retirement of bonds on December 31, 2021, is

Essentials Of Investments
11th Edition
ISBN:9781260013924
Author:Bodie, Zvi, Kane, Alex, MARCUS, Alan J.
Publisher:Bodie, Zvi, Kane, Alex, MARCUS, Alan J.
Chapter1: Investments: Background And Issues
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February 28, 2020, Omicron Variant Corporation issued 5,000 of its 5-year P1,000 face value, 11% bonds dated February 28 at an effective annual interest rate of 9%. Interest is payable semi-annually every June 30 and December 31. Omicron uses the effective interest method of amortization. On December 1, 2021, the 3,000 bonds were extinguished early through acquisition in the open market by Omicron for P3,000,000 plus accrued interest (Round present value factors up to five decimal places) The gain on early retirement of bonds on December 31, 2021, is
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