On January 1, 2016, Rogers, Inc. issued $8,000,000, 6%, 20 year bonds which pay interest semi-annually on June 30 and December 31. The bonds were issued at 97. The necessary journal entry on June 30, 2016, would include a

A. credi tot Cash for $240,000
B. debit to Discount on Bonds Payable for $6,000
C. debit to Bond Interest Expense for $240,000
D. debit to Bond Interest Expense for $234,000

Answer : A. credi tot Cash for $240,000

Business

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