On March 31, 2011, Gardner Corporation received authorization to issue $50,000 of 9 percent,30-year bonds payable. The bonds pay interest on March 31 and September 30. The entire issue wasdated March 31, 2011, but the bonds were not issued until April 30, 2011. They were issued at facevalue.a. Prepare the journal entry at April 30, 2011, to record the sale of the bonds.b. Prepare the journal entry at September 30, 2011, to record the semiannual bond interestpayment.

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Chapter1: Financial Statements And Business Decisions
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On March 31, 2011, Gardner Corporation received authorization to issue $50,000 of 9 percent,
30-year bonds payable. The bonds pay interest on March 31 and September 30. The entire issue was
dated March 31, 2011, but the bonds were not issued until April 30, 2011. They were issued at face
value.
a. Prepare the journal entry at April 30, 2011, to record the sale of the bonds.
b. Prepare the journal entry at September 30, 2011, to record the semiannual bond interest
payment.

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