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El 1 de enero de 2015, Stronger Industries emiti bonos por $480,000 al 9% a...

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Accounting

El 1 de enero de 2015, Stronger Industries emiti bonos por $480,000 al 9% a cinco aos que pagan intereses semestralmente el 30 de junio y el 31 de diciembre. Se emiten a $499,483 y su tasa de mercado es del 8% a la fecha de emisin. Despus de registrar el asiento por la emisin de los bonos, Bonos por Pagar tena un saldo de $480.000 y Prima sobre Bonos por Pagar tena un saldo de $19.483. Stroger utiliza el mtodo de amortizacin de bonos de inters efectivo. El primer pago de intereses semestral se realiz el 30 de junio de 2015. Complete el asiento de diario necesario para la fecha de pago de intereses del 30 de junio de 2015 seleccionando los nombres de cuenta y los montos en dlares de los mens desplegables.

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