CHECKLIST OF KEY FIGURES
Chapter 16 Long-Term Liabilities
|
Page |
Assignment |
Check Figures |
|
771
|
P16-1A
|
(b) December 31, 2003, Premium balance, $112,500; Discount balance, $90,000 |
|
771
|
P16-2A
|
(b) January 1, 2005, Bond carrying value, $4,128,000 |
|
772
|
P16-3A
|
(b) January 1, 2005, Bond carrying value, $2,547,800 |
|
772
|
P16-4A
|
(b) Bond interest expense, $10,000 |
|
772
|
P16-5A
|
(b) December 31, 2004, Premium balance, $563,705 |
|
772
|
P16-6A
|
(c) Loss on bond redemption, $33,375 |
|
773
|
P16-7A
|
(c) December 31, 2004, Total mortgage liability, $695,720 |
|
773
|
P16-8A
|
(a) Potter Co., capital lease |
|
773
|
P16-9A
|
(a) 1. Debt to total assets, 1999, 63.4%; 3. Cash interest coverage, 1999, 10.5 times |
|
774
|
P16-1B
|
(b) December 31, 2003, Premium balance, $19,000; Discount balance, $9,500 |
|
774
|
P16-2B
|
(b) April 1, 2004, Bond carrying value, $2,943,000 |
|
774
|
P16-3B
|
(b) January 1, 2004, Bond carrying value, $1,669,112 |
|
774
|
P16-4B
|
(c) January 1, Premium amortization, $1,017 |
|
775
|
P16-5B
|
(b) December 31, 2004, Discount balance, $230,513 |
|
775
|
P16-6B
|
(c) Gain on bond redemption, $84,000 |
|
775
|
P16-7B
|
(c) December 31, 2004, Total mortgage liability, $360,000 |
|
776
|
P16-8B
|
(a) SameDay Delivery, capital lease |
|
776
|
P16-9B
|
(a) 1. Debt to total assets, 1999, 73.9%; 3. Cash interest coverage, 1999, 2.2 times |
|
777
|
BYP16-1
|
(b) Current portion of long-term debt, $3 million |
|
777
|
BYP16-2
|
Reitman's debt to assets, 23.5%; Cash interest coverage, 139.5 times |
|
779
|
BYP16-6
|
January 1, 2004 carrying value, $1,178,400 |