easy · Financial Accounting liabilities-bonds-payable

Westwood Inc. issues a $1,000,000 face value bond with a 4% coupon rate when the market interest rate is 5%.

Which statement correctly describes the initial recording of the bond issuance?

  1. The bond is issued at face value, and Interest Expense will equal $40,000 per year.
  2. The bond is issued at a discount, and the Discount on Bonds Payable is classified as an Intangible Asset.
  3. The bond is issued at a premium, and the initial Carrying Value is greater than $1,000,000.
  4. The bond is issued at a discount, and the initial Carrying Value is less than $1,000,000.

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