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On January 1, a company issued 10-?year, 10% bonds payable with a par value of $500,000, and received $442,647 in cash proceeds. The market rate of interest at the date of issuance was 12%. The bonds pay interest semiannually on July 1 and January 1. The issuer uses the straight-?line method for amortization. Prepare the issuer's journal entry to record the first semiannual interest payment on July 1.
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An audit client is being sued for $500,000 for discriminatory hiring practices. Indicate the appropriate action the auditor should take for each of the following independent responses to the letter of audit inquiry:
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Given the income statement above, what are their tax bases in their shares at the end of year 1?
What was the total amount of manufacturing costs assigned to the 5,000 units in the ending work in process?
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