23.56 “Sil. 338 ChI3 — Chapter I.. x a ‘studocu-com.transLate.goog Bx Inogris > = Qstudocu ChI3. PROBI Seles Rowe (300 X $900). Urccmed Waray Roars (2 (Wiese riarty corte aatured £3 be Worred ecually oar the teve™ year parted? Lng-torm Liabicties: Urcarted Narrery Rosas ($24.30 K 2/3). (©) Vrocrved Worrarty Revers Wooserey Revere Indonesia v 294.300 1590), WIGORE < A: »~< Q » Chapter 13 soluti.. 6 Q Revue ($24:300/3) $ 800 6,00 2.000 @ This website uses cookies: by clicking anywhere on our website or "Accept", you agree to the use of cookies and. other technologies to process personal, data. 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Cookies are used by us and our trusted partners to enhance, analyse and personalize your experience across Studocu.com © Dipindai dengan CamScanner23.55 “Sil fh Wh I@OR xX @ Chl3 — Chapter 1. < Qa : ‘studocu-comtranslate.goog »« & Inggris —+ Indonesia v = Qstudocu Q -» ChI3 - Chapter 13 soluti... 6 Q @ This website uses cookies: by clicking anywhere on our website or "Accept", you agree to the use of cookies and other technologies to process personal, data. Cookies are used by us and our trusted partners to enhance, analyse and personalize your experience across Studocu.com © Dipindai dengan CamScannera Jowabon chapter 1 studocucom © studocu jawaban chapter 14 AK... EXERCISE 14-4 (15-20 minutes) (a) 1/9/11 Cash ($800,000 x 1.19792) Bonds Payable (©) TH/11 Interest Expense ($958,336 x Bonds Payable — (Cash ($800,000 X 10°. x 6/12) x12) (e) 123011 interest Expense ($958,336 ~ $1,667) x Bonds Payable Interest Payable. X62 EXERCISE 14-5 (15-20 minutes) (a) 1/11 Cash ($800,000 x 6495). Bonds Pay able. ~ (©) TAM1 Interest Expense ($679,600 X 12% x 1/2), Bonds Payable. Cash ($800,000 X 10%. x 6/12) fc) 1234/11 Interest Expense [($679,600 + $776) x 12% Bonds Payable Interest Pay able v2}. IER oat:is) VIGOR M < A: Qa QO: 958,338 958,336 36,333 1.667 40,000 38,287 1733 2 40,000 679,600 879.600 40,775 7% 40,000 82 440,000 @ Share © Dipindai dengan CamScannerSOLUTIONS TO BRIEF EXERCISES BRIEF EXERCISE 14-1 Present value of the principal $500,000 X 37689. Present value of the $22,500 X 12.46221 Issue price... BRIEF EXERCISE 14-2 (a) Cash. Bonds Payable (b) = Interest Expense... Cash (€300,000 X 10% X 6/12). BRIEF EXERCISE 14-3 (a) Cash (€300,000 X 1.0811). Bonds Payable (b) Interest Expense (€324,330 X 6% X 6/12) Bonds Payable... Cash (€300,000 X 10% X 6/12). (c) Interest Expense (€324,330 = €2,027) X B% X 6/12... Bonds Payable. Interest P ay ab! $188,445 280,400 $468,845 300,000 300,000 15,000 15,000 15,000 15,000 324,330 324,330 12,973 2.027 15,000 12,892 2,108 15,000 @ Dipindai dengan CamScanner23.37 x @ Jowabon chapter 1 < Q studocucom = Qstudocu Qmy jawaban chapter 14 AK... 6 Q BRIEF EXERCISE 14-6 (Continued) (6) Interest Expense [(8560,593 x 8% x 6112 = $22.42] 22424 Interest Payable 21,000 Bonds Payable 1424 BRIEF EXERCISE 14-7 (a) Cash. 644,636,000 Bonds Payable (644,636,000 (b) Interest Expense... 19,339,000 Bonds Payable 1,661,000, CBM on —— 21,000,000 ($644,636 X 6°. X 6/12 = $19,339,000) ($800,000 x 7% x 6/12 = $21,000,000) (c) Interest Expense ($642,975 x 6% x 6/12 = $19,289) 19,209 Bonds Payable art Interest Payable... = 21,000 BRIEF EXERCISE 14-8 Interest Expense... - 6,446,380" Bonds Payable - 553,640 Interest Payable 7,000,000" “HK $84,636,000 X 6°. X 2/12 = HKS6,445,360 **HK$600,000,000 X 7% X 2/12 = HKS7,000,000 2 out of 85 @ Share 2) CBI ae 100,000 © Dipindai dengan CamScanner© studocu Qmy jawaban chapter 14 AK... im BRIEF EXERCISE 14.4 (2) Cash (€300,000 X 826393) nen 27818 Bonds Payable... ~ 277.918 (0) Interest Expense ((277,918 K 12% X 6/12)... 16.675 Bonds Payable. 1.675 Cach («300,000 . 15,000 (0) Interest Expense ((277 918 + 1,675) X 12% X 612) 16.776 Bonds Payable, 1.776 Interest Payabi 15,000 BRIEF EXERCISE 14-5 (Cash... - con 408,000 Bonds Payabie 400,000 Interest Expense (£400,000 x 6% x 4/12 =£8,000).... 8,000 (©) Interest Expense 7 12,000 Cash (£400,000 x 6°. X 6/12 = £12,000). 12,000 (0) Interest Expense... 12,000 Interest Payable 12,000 BRIEF EXERCISE 14-6 (0) Cash a 589-204 Bonds Payable : 559,224 (0) Interest Expense ($559,224 X 8%» X 6/12).. 22,398 Gash ($600,000 X 7x 812) 21,000 Bonds Payable. a 1,368 Tl out of 85 @ Share © Dipindai dengan CamScannerBab 14 aitan Junge opligas! ¥2"8 Diterbitkan pada Diskonto iJustrasikan amortisasi diskonte berdasarkan jeri ENE mretode bu, woo Cporticamenerbikan obliga en $100.00 dengan hap = Preren pada tangas! | Jenuari 2044, jatuh tempo pada tanga he 1 Teas bangs dibeyarkan setiap tanggal | Jll dap 2 Januar. Oleh havens ivestoy varetkan suki buniga efektif 10 persen, lvestor hanya ead 278 untak mendaputkan obligas seni $100,000 tersebut, merighalbandikorna pet 97.722, Evermaster menghitung diskonto $7,722 tersebut sebagai berikult.* sesamiae et LSS sate his arin eas i PES, ectngan tara tao 8 PEM): TCO aed ESSER Los te See fees) even eatcos ifm 20887 ‘pena nasil perguian costgasl _ aay | konto ats uta obliga S722 ‘afar amortisas ima tahun ditunjukkan pada Tustrasi 14-7, = ‘Baran AORTA EOROWTO ORLA, | Nevo Busca Exexre—Pramsenaan Bra SerENGaH Tan 5 Tahun, | va Diskonse ara Bee _Dogeten Sing Deere SS ii BENTEHEL yas 4.052 eee $40,000 p22 #3 “teo00 = 100.000 x08 672 -48hd = Sand He “sasiensozz7mxosona/ia — “s92.eea 942278 + S114 wont @ HE © Dipindai dengan CamScanner& Dipindai dengan CamScannerDipindai dengan CamScanner& Dipindai dengan CamScanner