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Sandhill Company issued $2,400,000 of 10%, 10-year bonds on January 1, 2017, at 103. Interest is payable semiannually on July 1 and January 1. Sandhill Company uses the effective-interest method of amortization for bond premium or discount. Assume an effective yield of 9.5281%.

Required:
1. Prepare the journal entries to record the following. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)
(a) The issuance of the bonds.
(b) The payment of interest and related amortization on July 1, 2017.
(c) The accrual of interest and the related amortization on December 31, 2017.

User Zyga
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1 Answer

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Final answer:

Given that market interest rates have increased from 6% to 9%, one would expect to pay less than the $10,000 face value for the bond. Calculations show that the approximate fair value of the bond one year before maturity, with a 9% discount rate, is $9,724.77.

Step-by-step explanation:

Understanding Bond Valuation and Interest Rates

When evaluating the purchase of a bond close to its maturity, the prevailing interest rates affect the bond's price. If the bond was initially issued with a 6% coupon rate and market interest rates have risen to 9%, you would expect the bond's price to decrease. This is because new bonds are likely being issued with the higher current interest rate, making the older bond less attractive unless it is sold at a discount.

To determine the fair price of the $10,000 bond paying 6% annually, we'll use the present value formula considering only one more year of interest payments and the principal repayment. The calculations look at the bond's future cash flows discounted back at the higher 9% rate. Let's calculate:

Interest payment: $10,000 × 6% = $600

Principal repayment: $10,000

Total future value: $600 + $10,000 = $10,600

Present Value of a single future payment: PV = FV / (1 + r)^n

Discounting at 9% for one year: PV = $10,600 / (1 + 0.09)^1

Present Value = $10,600 / 1.09 ≈ $9,724.77

You would be willing to pay approximately $9,724.77 for the bond, given the change in the interest rates to 9%.

User YOBA
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