Question

On January 1, 2020, Larkspur Inc. issued $580,000 of 4-year, 4% bonds to yield a market...

On January 1, 2020, Larkspur Inc. issued $580,000 of 4-year, 4% bonds to yield a market interest rate of 5%. Interest is paid every quarter on January 1, April 1, July 1, and October 1. Larkspur has a calendar year end.

Prepare a bond amortization schedule for the first two years (8 interest periods). (Round answers to 0 decimal places, e.g. 5,276.)

LARKSPUR INC.
Bond Discount Amortization Schedule
Effective-Interest Method
Semi-Annual Interest
Period
Interest Payment Interest Expense Amortization Bond Amortized Cost
Issue Date, Jan. 1, 2020 $
Apr. 1, 2020 $ $ $ $
Jul. 1, 2020
Oct 1, 2020
Dec. 31, 2020 (accrual)
Apr. 1, 2021
Jul. 1, 2021
Oct 1, 2021
Dec. 31, 2021 (accrual)

Homework Answers

Answer #1
LARKSPUR INC.
Bond Discount Amortization Schedule
Effective-Interest Method
Semi-Annual Interest Interest Payment Interest Expense Amortization Cost Carryingg Value
Period
Issue Date, Jan. 1, 2020 $559,093
Apr. 1, 2020 $5,800 $6,989 $1,189 $560,282
Jul. 1, 2020 $5,800 $7,004 $1,204 $561,485
Oct,01,20 $5,800 $7,019 $1,219 $562,704
Dec. 31, 2020 (accrual) $5,800 $7,034 $1,234 $563,938
Apr. 1, 2021 $5,800 $7,049 $1,249 $565,187
Jul. 1, 2021 $5,800 $7,065 $1,265 $566,452
Oct,01,21 $5,800 $7,081 $1,281 $567,732
Dec. 31, 2021 (accrual) $5,800 $7,097 $1,297 $569,029
Computation f issue Price of Bond
PV of Interest
(580000*1%*14.4203) $83,638
PV of Bond Value
(580000*0.81975) $475,455
Bond Issue price $559,093
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