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Neville Company issued $100,000 of 6%, 10 year bonds when the market rate of interest was 5%. The proceeds from this bond issue were $107,732. Using the effective interest method of amortization, which of the following statements is true? Assume interest is paid annually.

a. Amortization of the premium for the first interest period will be $1,226.
b. Amortization of the premium for the first interest period will be $613.
c. Interest payments to bondholders each period will be $5,000.
d. Interest payments to bondholders each period will be $6,464.

User TrueCoke
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1 Answer

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Final answer:

The correct statement regarding the Neville Company's bond issue is that interest payments to bondholders each period will be $6,000, which is 6% of the $100,000 face value of the bonds issued. The response about the amortization of the premium or the specific amount, like $1,226 or $613, cannot be confirmed without further calculations.

Step-by-step explanation:

The question regarding Neville Company's bond issue involves using the effective interest method of amortization. Given that the bond was issued at a premium (since the issue price was $107,732 which is more than the face value of $100,000) and the coupon rate (6%) is higher than the market interest rate (5%), the bond will amortize the premium over its life. The interest payments, however, will be based on the face value of the bond and the stated coupon rate. Therefore, for each period, Neville Company will pay interest payments of $6,000 (6% of $100,000), which is the correct answer to part 'c.' The amortization of the premium requires a calculation involving the market interest rate and the coupon rate, which is not provided in this question.

To answer the student's specific question, for the Neville Company's bond issue, the correct statement is that 'c. Interest payments to bondholders each period will be $5,000' is false because the interest payment should be 6% of $100,000 which is $6,000, not $5,000. The correct statement regarding the interest payments would be 6% of $100,000 annually which is $6,000.

User Pablo Pantaleon
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