Canada Help, Bonds Payable for accounting

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I need help on this.

Brody Shore Inc, a successful American retailer has has no debt outstanding and a total market value of $90,000.

For the period ending Dec 31 2013, they projected the net income before taxes will be $15,000.

Brody Shore Inc. is evaluating a $45,000 debt issuance (unsecured) with a 5% contract interest rate and maturing in

2018. They currently have 4500 shares outstanding. The board of directors has authorized 20,000 shares. The new

debt issuance will be used to repurchase their existing shares. Tax rate = 35%

1) Prepare the January 1, 2014 journal entry to record issuance of the new debt.

2) calculate and prepare the Jun 30, 2014 journal entry to record the first interest payment.

3) prepare the journal entry for the retirement of debt for Dec 31 2018.

Thanks.
 

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