n January 1, 2020, Mariel Company issued bonds payable with face amount of P8,000,000 and 10% stated interest rate at 95. The entity paid bond issue cost of P150,000. The bonds have a 5-year term and interest is payable annually every December 31. The entity elected the fair value option. On December 31, 2020, the fair value of the bonds is 105. It is reliably determined that the fair value increase comprised P150,000 attributable to credit risk and the remainder attributable to change in the market interest rate. REQUIREMENT: Prepare journal entries for 2020.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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On January 1, 2020, Mariel Company issued bonds payable with face amount of P8,000,000 and 10% stated interest rate at 95. The entity paid bond issue cost of P150,000. The bonds have a 5-year term and interest is payable annually every December 31. The entity elected the fair value option. On December 31, 2020, the fair value of the bonds is 105. It is reliably determined that the fair value increase comprised P150,000 attributable to credit risk and the remainder attributable to change in the market interest rate.

REQUIREMENT:

Prepare journal entries for 2020.

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