質問: required . julie company purchased bonds with a total face value $900.000 from kipple company on february 1. 2018 a... required . julie company purchased bonds with a total face value $900.000 from kipple company on february 1. 2018 at 100 (quote) and pay interest every february 1 the bonds are 9 %, $1,000 bonds december 31 is fiscal year end on december 31, the bonds have a market value reflecting a 97 quote the bonds are a trading security on julie's books present all iounal entries related to the bond investment required by julie in 2018 required . julie company purchased bonds with a total face value $900.000 from kipple company on february 1. 2018 at 100 (quote) and pay interest every february 1 the bonds are 9 %, $1,000 bonds december 31 is fiscal year end on december 31, the bonds have a market value reflecting a 97 quote the bonds are a trading security on julie's books present all iounal entries related to the bond investment required by julie in 2018
回答: journal entries: date account titles and explanation debit credit feb 1 2018 bonds in kipple company 900000 cash 900000 (bonds purchased) dec 31 2018 interest receivable 74250 interest revenue 74250 (900000*9%*11/12) (interest for 11 month accrued) dec 312018 unrealized loss on trading securities 27000 bonds in kipple company 27000 [900000-(900000/100)*97] (change in market value recorded)