試題詳解

13. On July 1, 20X1, ABC Co. issued 500 of its 10%, $1,000 bonds at 99 plus accrued interest. The bonds are dated April 1, 20X1 and mature on April 1, 20X6. Interest is payable semiannually on April 1 and October 1. What amount did ABC receive from the bond issuance?
(A) $507,500
(B) $500,000
(C) $495,000
(D) $482,500