Statutory Accounting Principles Working Group
What is the face value of the bonds? What is the amount of the premium on the bonds? Subtract the face value of the bond from the present value of the bond. In order to balance the journal entry, is the amount entered as a debit or credit? ... Interest Expense (4,000 – amortized premium) 2,195.90. 2,154.95 Premium on Bonds Payable (36,082/20 ... ................
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