a 5-year term bond was issued by a company on january 1, 2017 at a discount. the carrying amount of the bond at december 31, 2018 will be:

the options are missing, so I looked for them:

The correct option is 2. Higher than the carrying amount at December 31, 2017.

Explanation:

When a company issues a bond at a discount the journal entry should be:

Dr Cash

    Cr Bonds payable

    Cr Discount on bonds payable

As time goes on, the discount on bonds payable is amortized increasing total interest expense, but also increasing the bonds carrying value.

employers prefer to hire ingenious, resourceful people because ingenious people may be more liable to engage in unethical deportment as they can cerebrate outside of the box

1. avoid them

2. a talk with them

3. ask someone you trust

4. ignore

5. call police