On July 1, 2017, Adams Company has bonds with balances as shown below

Bonds Payable
71,000

Premium on Bonds Payable
3,800

If the company retires the bonds for $74,150, what will be the effect on the income statement?

A) gain on retirement of $6,950
B) loss on retirement of $6,950
C) gain on retirement of $650
D) loss on retirement of $650

C .Face value of the bonds being retired $71,000
Add: Premium on Bonds Payable 3,800
Carrying Amount of Bonds Payable $74,800
Market price paid to retire the bonds 74,150
Gain on retirement of Bonds Payable $650

Business

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