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Patton Company compr $400,000 de bonos al 10% de Scott Co. el 1 de enero...

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Accounting

Patton Company compr $400,000 de bonos al 10% de Scott Co. el 1 de enero de 2011, pagando $376,100. Los bonos vencen el 1 de enero de 2021; el inters es pagadero cada 1 de julio y 1 de enero. El descuento de $23,900 proporciona un rendimiento efectivo del 11%. Patton Company usa el mtodo de inters efectivo y planea mantener estos bonos hasta su vencimiento. El 1 de julio de 2011, Patton Company debera aumentar su cuenta de Ttulos de deuda mantenidos hasta el vencimiento para los bonos de Scott Co. en $2,392. $1,371. $1,196. $686.

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