2.  On January 1, 2018, Hipolito Company has an overdue 8% note payable to First Bank at P8,000,000 and accrued interest of P640,000. As a result of a restructuring agreement on January 1, 2018,  First Bank agreed to the following provisions: The principal obligation is reduced to P7,000,000. The accrued interest of P640,000 is forgiven. The date of maturity is extended to December 31, 2021. Annual interest of 10% is to be paid for 4 years every December 31. The present value of 1 at 8% for 4 periods is 0.735 and the present value of an ordinary annuity of 1 at 8% for 4 periods is 3.31. What is the gain on extinguishment of debt to be recognized for 2018?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
Problem 1Q
icon
Related questions
Question
100%

2.  On January 1, 2018, Hipolito Company has an overdue 8% note payable to First Bank at P8,000,000 and accrued interest of P640,000. As a result of a restructuring agreement on January 1, 2018,  First Bank agreed to the following provisions:

  • The principal obligation is reduced to P7,000,000.
  • The accrued interest of P640,000 is forgiven.
  • The date of maturity is extended to December 31, 2021.
  • Annual interest of 10% is to be paid for 4 years every December 31.

The present value of 1 at 8% for 4 periods is 0.735 and the present value of an ordinary annuity of 1 at 8% for 4 periods is 3.31. What is the gain on extinguishment of debt to be recognized for 2018?

Expert Solution
steps

Step by step

Solved in 2 steps with 1 images

Blurred answer
Knowledge Booster
Accounting for Notes
Learn more about
Need a deep-dive on the concept behind this application? Look no further. Learn more about this topic, accounting and related others by exploring similar questions and additional content below.
Similar questions
  • SEE MORE QUESTIONS
Recommended textbooks for you
FINANCIAL ACCOUNTING
FINANCIAL ACCOUNTING
Accounting
ISBN:
9781259964947
Author:
Libby
Publisher:
MCG
Accounting
Accounting
Accounting
ISBN:
9781337272094
Author:
WARREN, Carl S., Reeve, James M., Duchac, Jonathan E.
Publisher:
Cengage Learning,
Accounting Information Systems
Accounting Information Systems
Accounting
ISBN:
9781337619202
Author:
Hall, James A.
Publisher:
Cengage Learning,
Horngren's Cost Accounting: A Managerial Emphasis…
Horngren's Cost Accounting: A Managerial Emphasis…
Accounting
ISBN:
9780134475585
Author:
Srikant M. Datar, Madhav V. Rajan
Publisher:
PEARSON
Intermediate Accounting
Intermediate Accounting
Accounting
ISBN:
9781259722660
Author:
J. David Spiceland, Mark W. Nelson, Wayne M Thomas
Publisher:
McGraw-Hill Education
Financial and Managerial Accounting
Financial and Managerial Accounting
Accounting
ISBN:
9781259726705
Author:
John J Wild, Ken W. Shaw, Barbara Chiappetta Fundamental Accounting Principles
Publisher:
McGraw-Hill Education