uayside Limited acquired 6%, $ 100,000 (face value) bonds of Summerside Incorporated on January 1, 2021, to yield 8%. The bonds were dated January 1, 2021, and mature on December 31, 2026, with interest payable each January 1. Quayside Limited intends to hold the bonds to maturity and will use the FV–NI model and the effective-interest method of amortization of bond premium or discount. Required Prepare the following journal entries in good form for Quayside Limited’s books: a) Acquisition of bonds.  b) Adjusting entry on December 31, 2021.  c) Interest receipt on January 1, 2022.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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Quayside Limited acquired 6%, $ 100,000 (face value) bonds of Summerside Incorporated on January
1, 2021, to yield 8%. The bonds were dated January 1, 2021, and mature on December 31, 2026, with
interest payable each January 1. Quayside Limited intends to hold the bonds to maturity and will use
the FV–NI model and the effective-interest method of amortization of bond premium or discount.
Required
Prepare the following journal entries in good form for Quayside Limited’s books:
a) Acquisition of bonds. 
b) Adjusting entry on December 31, 2021. 
c) Interest receipt on January 1, 2022. 

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