公司債贖回 - 會計

請問有關於公司債的贖回

如果有成本未攤銷該怎麼寫分錄

老師寫:

╭B/p 600000
│premium on B/p 150000
│ Cash 594000
╰ Gain on redemption of Bonds 21000

╭Bond issue costs 5250
│
╰ unamortized bonds issue costs 5250

可是答案寫:

╭B/p 600000
│premium on B/p 150000
│ unamortized bonds issue costs 5250
│ Cash 594000
╰ Gain on redemption of Bonds 15750

不知到哪個才是對的~"~


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