The Titan retires a $20 million bond issue when the carrying value of the bonds is $18 million, but the market value of the bonds is $23 million. The entry to record the retirement will include:

The Titan retires a $20 million bond issue when the carrying value of the bonds is $18 million, but the market value of the bonds is $23 million. The entry to record the retirement will include:



A) A debit of $5 million to a loss account.

B) A credit of $5 million to a gain account.

C) No gain or loss on retirement.

D) A credit to cash for $18 million.


Answer: A


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