Honor Pledge.

"I affirm that I shall not give or

receive any unauthorized help on this quiz
and that all work shall be my own.
time: 10:07am 1.1 date Account Particular
after: 10:27am jan 1, 2021 Investment in bonds at amortized cost
Cash
to record purchase of investment in bonds
1.2 dec 31, 2022 interest receivable
invesment in bonds
cash
to record accrued interest and amortization of bond disco

time: 10:30am 2.1 date Account Particular

After : 10:49am july 1, 2019 investment in bonds at amortized cost
cash

To record purchase of investment at bonds

2.2 Interest receivable
investment in bonds
Cash
To record interest received and amortization at bond prem

Time: 11:10am 3.1 date Account Particular

after: 11:51am jan 1 , 2019 investment in bonds - OCI
cash
To record purchase of bond investment - OCI
3.2 dec 31, 2019 investmen in bonds - OCI
unrealized gain on change in fair value - OCI
to record the gain in fair value - OCI
3.3 dec 31, 2020 Unrealized loss - FVOCI
investment in bonds - OCI
to record the loss on change in fair value - OCI

time: 11: 53am 4.1 date Account Particular

after: 12:36pm june 30, 2017 Bond payable
gain on sale
cash
To record the retirement of the bonds
4.2 june 30, 2017 Bonds payable
Loss on bond retirement
Cash
To record the loss on retirement of the bond
 debit credit
4,760,000
4,760,000
ment in bonds
1,500,000
240,000
1,740,000
nd amortization of bond discount

debit credit
1,140,000
1,140,000

ment at bonds face amount: 1,000,000

60,000 carrying amount: 1,140,000
80,000 interest received: 140,000
140,000
nd amortization at bond premium

debit credit
5,400,000
5,400,000
nvestment - OCI
410,000
410,000

184,000
184,000
in fair value - OCI

debit credit sales price: 489,600

489,600 less: carrying amount: 431,000
58,600 gain or loss on sales: 58,600
431,000
 316,800 sales price: 316,800
4,200 less: carrying amount: 321,000
321,000 gain or loss on sales: 4,200
ent of the bond