On January 1, 2018, Rupar Retailers purchased $100,000 of Anand Company bonds at a discount of $5,000. The Anand bonds pay 6% interest but were purchased when the market interest rate was 7% for bonds of similar risk and maturity. The bonds pay interest semiannually on January 1 and July 1 of each year. Rupar accounts for the bonds as an amortized cost investment and uses the effective interest method. In Rupar's December 31, 2018 journal entry to record the second period of interest, Rupar would record a credit to interest revenue of ______.
A、$3,336;
B、$3,325;
C、$3,000;
D、$3,500
发布时间:2024-09-27 13:07:42