A $300,000 bond be redeem at 98 when the carrying expediency of the bond be $296,000. The entry to transcription the?

Ownership of foreign corporation assets?

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Answers:   Dr Bond payable $300,000
Cr Bond discount $4,000
Cr Cash $294,000 ($300,000 x 0.98)
Cr Gain on redemption of bond $2,000

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