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  3. the viper retira una emisin de bonos de $49,9 mill

The Viper retira una emisin de bonos de $49,9 millones cuando el valor en libros...

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Accounting

The Viper retira una emisin de bonos de $49,9 millones cuando el valor en libros de los bonos es de $53,7 millones, pero el valor de mercado de los bonos es de $47,9 millones. El asiento para registrar el retiro incluir:

a. un dbito de $ 5.8 millones a una cuenta de prdida

b. un crdito de $ 5.8 millones a una cuenta de ganancias

C. un crdito a efectivo por $53.7 millones

d. sin ganancias ni prdidas al jubilarse

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