The Amazing Widget Company issues $539,000 of 7%, 10-year bonds at 104 on March 31, 2017

The bonds pay interest on March 31 and September 30. Assume that the company uses the straight-line method for amortization. The journal entry to record the issuance includes a ________.
A) debit to Cash for $539,000
B) credit to Bonds Payable for $560,560
C) debit to Premium on Bonds Payable for $21,560
D) debit to Cash for $560,560

D .Cash received = $539,000 x 104% = $560,560

Business

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