Question

Please provide a breakdown of the solutions. On January 1, Year 1, Worthy Co. issued $1,000,000...

Please provide a breakdown of the solutions.

On January 1, Year 1, Worthy Co. issued $1,000,000 of bonds payable. The bonds mature in five years on December 31, Year 5, and pay 9% interest once a year on December 31. The issue sold for $891,857 to yield 12%. Worthy uses the effective interest method. Assume that the bond's fair value is $940,000 at December 31, Year 3, and its book value is $949,298. If Worthy chooses the fair value option, it will report:

a. no gain or loss on its income statement.
b. again on its income statement.
c. a loss on its income statement.

On January 1, Year 1, Worthy Co. issued $1,000,000 of bonds payable. The bonds mature in five years on December 31, Year 5, and pay 9% interest once a year on December 31. The issue sold for $891,857 to yield 12%. Assume that Worthy has not chosen the fair value option, interest rates decrease during the period, and Worthy pays off the bond at maturity. Which of the following is true?

a. Worthy will report a gain on retirement in Year 5.
b. Worthy will report a loss on retirement in Year 5.
c. Worthy will report no gain or loss on retirement in Year 5.

Homework Answers

Answer #1


Answer to 1st question -
Option b - A gain on its income statement
Being the bonds sold to earn the yield 12%, This effective rate of interest is higher than the normal interest rate 9%. Accordingly the gain arises will be recorded in income statement.

Answer to 2nd question -
Option C - Worthy will report no gain or loss on retirement in year 5

Explanation - The maturity of the bonds does not have any impact of the change in the interest rates and also that the issue sold for $891857. It is ultimately upon the Worthy to discharge the obligation exactly of $1000000. Accordingly, there will be no gain or loss at the time of maturity.

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