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Ch.16

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CHAPTER 16
SOLUTIONS TO BRIEF EXERCISES
BRIEF EXERCISE 16-1 Cash ............................................................................. Discount on Bonds Payable ....................................... Bonds Payable ..................................................... BRIEF EXERCISE 16-2 Bonds Payable ........................................................... Discount on Bonds Payable .............................. Common Stock (2,000 X 50 X $10)..................... Paid-in Capital in Excess of Par— Common Stock ................................................ BRIEF EXERCISE 16-3 Preferred Stock (1,000 X $50) ..................................... Paid-in Capital in Excess of Par— Preferred Stock ($60 – $50) X 1,000 ....................... Common Stock (2,000 X $10) .............................. Paid-in Capital in Excess of Par—Common Stock ($60 X 1,000) – (2,000 X $10) .................. BRIEF EXERCISE 16-4 Cash ............................................................................. Discount on Bonds Payable ($2,000,000 – $1,940,784) ........................................ Bonds Payable ..................................................... Paid-in Capital—Stock Warrants ........................ Fair value of bonds (2,000 X $1,000 X .98) ................. Fair value of warrants (2,000 X $40) ........................... Aggregate fair value .................................................... Allocated to bonds [($1,960/$2,040) X $2,020,000] .... Allocated to warrants [($80/$2,040) X $2,020,000] ....
Copyright © 2011 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 14/e, Solutions Manual

3,960,000 40,000 4,000,000

2,000,000 30,000 1,000,000 970,000

50,000 10,000 20,000 40,000

2,020,000 59,216 2,000,000 79,216 $1,960,000 80,000 $2,040,000 $1,940,784 79,216
(For Instructor Use Only)

16-1

$2,020,000

16-2

Copyright ©…...

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