Nero Solutions Co. issued an $800,000, 6%, three-year bond for $806,000. The bond pays interest annually, at each year-end. At maturity, the bond can be repaid in cash or converted to 60,000 common shares at the investor’s option. The market interest rate for bonds of similar term and risk, but that are not convertible, is in the range of 7%.   Calculate the portion of the bond to be recorded as a liability. Provide the entry to record issuance of the bond. Provide the entries to record interest expense and the annual cash payment each year over the bond’s three-year life. Provide the entry to record the maturity of the bond, assuming that shares were issued. Provide the entry to record the maturity of the bond, assuming that cash is paid

FINANCIAL ACCOUNTING
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ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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Nero Solutions Co. issued an $800,000, 6%, three-year bond for $806,000. The bond pays interest annually, at each year-end. At maturity, the bond can be repaid in cash or converted to 60,000 common shares at the investor’s option. The market interest rate for bonds of similar term and risk, but that are not convertible, is in the range of 7%.

 

  1. Calculate the portion of the bond to be recorded as a liability.

  2. Provide the entry to record issuance of the bond.
  3. Provide the entries to record interest expense and the annual cash payment each year over the bond’s three-year life.
  4. Provide the entry to record the maturity of the bond, assuming that shares were issued.

  5. Provide the entry to record the maturity of the bond, assuming that cash is paid

 

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