(Learning Objectives 1, 6: Record bond transactions at par; report bonds payableon the balance sheet) The board of directors of Mailroom Plus authorized the issue of$8,000,000 of 6%, 10-year bonds payable. The semiannual interest dates are May 31 andNovember 30. The bonds are issued on May 31, 2018, at par.Requirements1. Journalize the following transactions:a. Issuance of half of the bonds on May 31, 2018b. Payment of interest on November 30, 2018c. Accrual of interest on December 31, 2018d. Payment of interest on May 31, 20192. Report interest payable and bonds payable as they would appear on the company’s balancesheet at December 31, 2018.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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(Learning Objectives 1, 6: Record bond transactions at par; report bonds payable
on the balance sheet) The board of directors of Mailroom Plus authorized the issue of
$8,000,000 of 6%, 10-year bonds payable. The semiannual interest dates are May 31 and
November 30. The bonds are issued on May 31, 2018, at par.
Requirements
1. Journalize the following transactions:
a. Issuance of half of the bonds on May 31, 2018
b. Payment of interest on November 30, 2018
c. Accrual of interest on December 31, 2018
d. Payment of interest on May 31, 2019
2. Report interest payable and bonds payable as they would appear on the company’s balance
sheet at December 31, 2018.

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