In the balance sheet, the account, Premium on Bonds Payable, is ?

  

 Four thousand bonds with a face value of $1,000 each, are sold at 105. The entry to record the issuance is ?

  

81.Bond interest paid is?

  

82.Bond Corporation issues 5,000, 10-year, 8%, $1,000 bonds dated January 1, 2017, at 103. The journal entry to record the issuance will show a?

  

83.Rikki Company received proceeds of $188,000 on 10-year, 6% bonds issued on January 1, 2017. The bonds had a face value of $200,000, pay interest annually on December 31, and have a call price of 101. Rikki uses the straight-line method of amortization.

  

84.A $600,000 bond was retired at 102 when the carrying value of the bond was $622,000. The entry to record the retirement would include a

  

85.If sixty $1,000 convertible bonds with a carrying value of $70,000 are converted into 9,000 shares of $5 par value common stock, the journal entry to record the conversion is

  

86.Brooks Company received proceeds of $188,500 on 10-year, 8% bonds issued on January 1, 2015. The bonds had a face value of $200,000, pay interest annually on January 1, and have a call price of 101. Brooks uses the straight-line method of amortization.

  

87.Lowe Company has $1,500,000 of bonds outstanding. The unamortized premium is $19,600. If the company redeemed the bonds at 101, what would be the gain or loss on the redemption?

  

88.The current carrying value of Lanes $800,000 face value bonds is $797,000. If the bonds are retired at 103, what would be the amount Lane would pay its bondholders?