On July 1, 2013, AC Corporation issued one thousand of its 10%, P1,000 callable bonds for P960,000. The bonds are dated July 1, 2013 and mature on July 1, 2023. Interest is payable semi-annually on January 1 and July 1. AC uses the straight-line method of amortizing bond discount. The bonds can be called by the issuer at 101 at any time after June 30, 2018. On July 1, 2019, Jord called in all of the bonds and retired them. How much loss should AC report on this early extinguishment of bonds for the year ended December 31, 2019? a. P26,000 c. P10,000 b. P34,000 d. P50,000

FINANCIAL ACCOUNTING
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ISBN:9781259964947
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Chapter1: Financial Statements And Business Decisions
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On July 1, 2013, AC Corporation issued one thousand of its 10%, P1,000 callable bonds for P960,000. The bonds are dated July 1,
2013 and mature on July 1, 2023. Interest is payable semi-annually on January 1 and July 1. AC uses the straight-line method of
amortizing bond discount. The bonds can be called by the issuer at 101 at any time after June 30, 2018. On July 1, 2019, Jord
called in all of the bonds and retired them. How much loss should AC report on this early extinguishment of bonds for the year
ended December 31, 2019?
a. P26,000 c. P10,000
b. P34,000 d. P50,000

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