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(b) Prepare the entry to record the employer payroll taxes. (Points : 30) Question 3. 3. (TCO D) On January 1, 2010, Solis Co. issued its 10% bonds in the face amount of $3,000,000, which mature on January 1, 2020. The bonds were issued for $3,405,000 to yield 8%, resulting in bond premium of $405,000. Solis uses the effective-interest method of amortizing bond premium. Interest is payable annually on December 31. At December 31, 2010, Solis's adjusted unamortized bond premium is what amount? Please show computations. (Points : 35) Question 4. 4. (TCO E) The original sale of the 450 par-value common shares of Gray Company was recorded as follows: Record the treasury stock transactions (given below) under the cost method. Transactions: