On November 1, 2017, Archangel Services issued $313,000 of eight-year bonds with a stated rate of 12% at par

Interest payments occur each April 30 and October 31. On December 31, 2017, Archangel made an adjusting entry to accrue interest at year-end. What is the amount of Interest Expense that will be recorded on December 31, 2017?
A) $37,560
B) $6,260
C) $18,780
D) $783


B .Interest Expense = $313,000 x 12% x 2/12 = $6,260

Business

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