Blazing Lasers Co. retired $400,000 face value of bonds when the discount on bonds payable account had a balance of $32,495. They paid $360,000 to retire the bonds. Blazing Lasers would report a _____ on its income statement.

Blazing Lasers Co. retired $400,000 face value of bonds when the discount on bonds payable account had a balance of $32,495. They paid $360,000 to retire the bonds. Blazing Lasers would report a _____ on its income statement.



a. gain of $72,475
b. loss of $40,000
c. gain of $40,000
d. loss of $7,505
e. a gain of $7,505


Answer: e. a gain of $7,505


-Blazing Lasers Co retired $400,000 face value of bonds when the discount on bonds payable account had a balance of $32,495 (Note that the book value of teh bonds would be $367,505 (or $400,000 - $32,495). They paid $360,000 to retire the bonds) Blazing Lasers would report a gain of $7,505 (or $367,505 - $360,000) on its income statement.


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