In June 2016, Goslyn Corporation issued a three-year non-interest-bearing note with a face value of $15,000 and received cash of $11,025.00 in exchange. The difference between the face value and the cash proceeds is accounted for as   a premium and amortized over three years by the effective interest method interest expense in the current year a discount and amortized over three years by the effective interest method a discount and amortized over three years by the straight-line method

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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In June 2016, Goslyn Corporation issued a three-year non-interest-bearing note with a face value of $15,000 and received cash of $11,025.00 in exchange. The difference between the face value and the cash proceeds is accounted for as
 
a premium and amortized over three years by the effective interest method
interest expense in the current year
a discount and amortized over three years by the effective interest method
a discount and amortized over three years by the straight-line method
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