On May 1, 2020, Friendly Company issued 2,000 $1,000 bonds at 102. Each bond was issued with one detachable stock warrant. Shortly after issuance, the bonds were selling at 98, but the fair value of the warrants cannot be determined.Instructionsa. Prepare the entry to record the issuance of the bonds and warrants.b. Assume the same facts as part (a), except that the warrants had a fair value of $30. Prepare the entry to record the issuance of the bonds and warrants.

A. Dr Cash $2,040,000

Dr Discount on Bonds Payable $40,000

Cr Bonds Payable $2,000,000

Cr Paid-in Capital—Stock Warrants 80,000

B. Dr Cash $2,040,000

Dr Discount on Bonds Payable $20,594

Cr Bonds Payable $2,000,000

Cr Paid-in Capital—Stock Warrants $60,594

Explanation:

A. Preparation of the entry to record the issuance of the bonds and warrants.

Dr Cash 2,040,000

[(2,000*$1,000 )*1.02]

($2,000,000 *1.02=2,040,000)

Dr Discount on Bonds Payable $40,000

[(1 – .98) *$2,000,000]

Cr Bonds Payable $2,000,000

(2,000*$1,000 )

Cr Paid-in Capital—Stock Warrants 80,000

[$2,040,000 – ($2,000,000 * .98)]

(Being to record issuance of the bonds and warrants)

b. Preparation of the Journal entry Assume the same facts as part (a), except that the warrants had a fair value of $30

First step is to calculate the Total market value

Market value of bonds without warrants $1,960,000

($2,000,000 * .98)

Add Market value of warrants $60,000

(2,000 * $30)

Total market value $2,020,000

($1,960,000+$60,000)

Now let prepare the journal entry

Dr Cash $2,040,000

($2,000,000 *1.02=2,040,000)

Dr Discount on Bonds Payable $20,594

[($2,000,000+$60,594-$2,040,000]

Cr Bonds Payable $2,000,000

(2,000*$1,000 )

Cr Paid-in Capital—Stock Warrants $60,594

[($60,000/$2,020,000)*$2,040,000]

(Being to record issuance of the bonds and warrants)

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The correct answer to this open question is the following.

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Answer:

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