On January 2, 20x5, a company issues convertible bonds maturing on December 31, 20x19. On the maturity date, these bonds are mandatorily convertible into common shares. The bonds have a face value of $15,000,000 and pay a coupon of 3% on June 30 and Dec 31. The bonds were issued to yield 3.8%. The cash proceeds of $14,725,800 received on the bond issue were credited to the Convertible Bonds Payable Account and the cash coupons paid were debited to Interest expense. Required – Prepare the adjusting journal entries required at December 31, 20x5

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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On January 2, 20x5, a company issues convertible bonds maturing on December 31,
20x19. On the maturity date, these bonds are mandatorily convertible into common
shares. The bonds have a face value of $15,000,000 and pay a coupon of 3% on June 30
and Dec 31. The bonds were issued to yield 3.8%. The cash proceeds of $14,725,800
received on the bond issue were credited to the Convertible Bonds Payable Account and
the cash coupons paid were debited to Interest expense.
Required – Prepare the adjusting journal entries required at December 31, 20x5.

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