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The company Cerámicas Baldoss, issued bonds on January 31, 2019, with a life period of 3 years, will mature on January 31, 2022, with an issue interest rate of 6%, a nominal value (face value) of $ 132,000. Interest payments will be made every 6 months, the first being on July 31, 2019 and the last on January 31, 2022.
Required:
Question 1: Make the entry in the Daily Book of the bond issue
Question 2: Make the entry to March 31, 2019 (accrued interest)
Question 3: Make the journal entry of the first interest payment
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