3. Prepare the journal entry needed at May 31，2003 to record retirement of the bonds. Assume that interest and premium or discount amortization have been recorded through January 1,2003.Record interest and amortization on only the bonds retired

四.霆鋒公司87年度之淨利爲$827，500，其股本結構如下： 特別股：100,000股，每股面額$5，股利率10%累積，已積欠一年，全數流通在 外。 普通股:87年1月1日流通茌外200，000股，每股面値$10 2月1日發放股票股利10°/。 3月1日現金增資30，000股 8月1日股票分割，調整每股之而額，將每股分爲兩股 10月1日購入庫藏股票20，000股 試作(1)普通股當年度加權流動在外平均股數。

(2)普通股當年度之每股盈餘。 (20%)

五.On April 30，2000?the Abian Corporation sold $100,000 of its 12%, 10-years bonds For $101,680 including accrued interest- The bonds were dated January 1，2000. Interest is paid semi-annually on January 1 and July 1. On May 31，2003，Abian purchased 1/4 of the bonds on the open market at 101 plus accrued interest and canceled them. Abian uses the straight-line method for amortization of bond premiums and discounts. 1 .Prepare the journal entry needed at April 30，2000 to record the issuance of the bonds.

2.Prepare the journal entry needed at July 1，2000,

4. Prepare the journal entry needed at July I, 2003 to record interest and premium or discount amortization. (20%)

(1) Checks written in March but still outstanding $8,000

(2) Checks written in February but still outstanding $3,200

(3) Deposits of March 30 and 31 not yet recorded by bank $5,200

(4) NSF checks of customer returned by bank $700

(5) Check No.210 for$594 was correctly issued and paid by bank but incorrectly entered in the cash payments journal as payment on account for $549.