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discount. The bonds pay annual interest January 1. Instructions: (Round all computations to the nearest dollar.) (a) Prepare the journal entry to record the issuance of the bonds on January 1, 2014. & =================================================== HCS 380 Wileyplus Exercise 13-9 (Solution with Excel file) FOR MORE CLASSES VISIT www.hcs380rank.com Just enter the value and get the answer, this excel file will work for any value Kinder Company has these comparative balance sheet data: KINDER COMPANY Balance Sheets December 31 2014 2013 Cash $ 34,290 $ 68,580 Accounts receivable (net) 160,020 Inventory 114,300 137,160 Plant assets (net) 457,200 137,160 411,480