Marbel Company was authorized to issue 12% bonds payable with face amount of P5,000,000 on April 1,2021. Inrerest on the bonds is payable semi-annually on April 1, and October1. Bonds mature on April 1,2026 The entire issue was sold on April 1,2021 at least 98 less bond issue cost of P50,000 On July 1,2022, bonds of P2,000,000 face amount were purchased and retired at 99 plus accrued interest. Required: 1. Prepare journal enties including any adjustments relating to the insurance of the bonds payable for 2021 and 2022. Use memorandum approach and the straight line method of amortization. 2.Present the bonds payable in the statement of financial position on December 31,2022.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Marbel Company was authorized to issue 12% bonds payable with face amount of P5,000,000 on April 1,2021.

Inrerest on the bonds is payable semi-annually on April 1, and October1. Bonds mature on April 1,2026

The entire issue was sold on April 1,2021 at least 98 less bond issue cost of P50,000

On July 1,2022, bonds of P2,000,000 face amount were purchased and retired at 99 plus accrued interest.

Required:

1. Prepare journal enties including any adjustments relating to the insurance of the bonds payable for 2021 and 2022.

Use memorandum approach and the straight line method of amortization.

2.Present the bonds payable in the statement of financial position on December 31,2022.

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