試題詳解

15. On July 1, 2019, Taida Co. purchased 600 of the $1,000 face value, 8% bonds of Loy, Inc., for $630,000 (a 7% eflective interest rate). The bonds, which mature on July 1, 2024, pay interest semiannually on January 1 and July 1. Taida used the effective interest method of amortization and appropriately recorded the bonds as non-trading. On Taida's December 31, 2019 statement of financial position, the carrying value of the bonds is
(A) $630,000
(B) $625,800
(C) $626,100
(D) $628,050