Answer :
Answer:
The Journal entry is as follows:
On January 1, 2020
Bonds Payable A/c Dr. $420,000
Premium on Bonds Payable A/c Dr. $12,600
To Gain on Redemption of Bonds $21,000
To cash $411,600
(To record the re-acquisition of the bonds)
Working Notes:
Cash = $420,000 × 0.98
= $411,600