On December 31, 2019, Buffalo Wings Co. had outstanding P20 million face value convertible bonds maturing on December 31, 2022. Interest is payable annually on December 31. Each P1,000 bond is convertible into 60 shares of Buffalo Wings Co.’s P10 par ordinary shares. The unamortized premium balance from Bond Conversion Privilege is P640,000. On this date, an individual holding 2,000 of the bonds exercised the conversion privilege when the market value of Buffalo Wings Co.’s ordinary share was P18. 1.What is the amount credited to share premium upon conversion of the bonds? A. 1,790,000 B. 899,000 C. 800,000 D. None   2. Assume that on December 31, 2019, Buffalo Wings Co. retired the P2,000,000 issue at 103. Without the conversion privilege, these bonds would have been sold at 102 ½. How much is the gain or loss on the retirement taken to profit or loss?   A. 0 B. 54,000 C. 15,000 D. 60,000

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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On December 31, 2019, Buffalo Wings Co. had outstanding P20 million face value convertible bonds maturing on December 31, 2022. Interest is payable annually on December 31. Each P1,000 bond is convertible into 60 shares of Buffalo Wings Co.’s P10 par ordinary shares. The unamortized premium balance from Bond Conversion Privilege is P640,000. On this date, an individual holding 2,000 of the bonds exercised the conversion privilege when the market value of Buffalo Wings Co.’s ordinary share was P18.

1.What is the amount credited to share premium upon conversion of the bonds?

A. 1,790,000
B. 899,000
C. 800,000
D. None
 
2. Assume that on December 31, 2019, Buffalo Wings Co. retired the P2,000,000 issue at 103. Without the conversion privilege, these bonds would have been sold at 102 ½. How much is the gain or loss on the retirement taken to profit or loss?
 
A. 0
B. 54,000
C. 15,000
D. 60,000
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