Body Works

An accounting problem about detached stock warrant?

On August 1, 2004, United Corporation issued $10 million of 8% convertible bonds at 105. The bonds mature in 20 years. Each $1,000 bond was issued with 20 detachable stock warrants, each of which entitled the bondholder to purchase, for $50, one share of United $5 par common stock. World Company purchased 10% of the bond issue. On August 1, 2004, the market value per share for United stock was $56 and the market value of each warrant was $6. In March 2007, when United common stock had a market price of $70 per share and the unamortized premium balance was $300,000, World exercised the warrants it held.

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NWT Lululemon Scuba Hoodie *Detachable Sleeves sz.2 YOGA, EXERCISE & RUN $148.00 $139.99

Exercise Weight Belt with Detachable Dog Leash $15.99

Adjust A Button for Denim: Removable instant fix fashion button for tight or gaping waistbands for a perfect fit on jeans (No iron, sew, tailor) $16.50 Finally, a movable button that alters waistbands in a flash! Adding or reducing up to 1.5 inches is as easy as inserting a pin. Simply poke through on outside of existing button to tighten, move to inside to loosen. Strong spring back clasp locks button in place yet quickly releases for repeated use. Don’t sacrifice comfort, customize your fit with Adjust-a-Button….

Combo Overhead/Overdoor Suspension Exercise Strap with Detachable Handles $109.95 This package includes a combination overhead and overdoor anchor strap, 2 handle straps, 2 MarV 3-position handles with cushioned grips, 2 Foot Cradles, 40 minute exercise DVD, and Instructional Manual. The most natural form of resistance is your body’s weight and gravity. The most functional form of exercise is using these two naturally occurring forces to improve your strength, cardio enduranc…

POWER FIT VB588 Slim Whole Body Vibration Exerciser has all the features of its predecessor plus a new secondary console for sitting-down exercise. With a full length handle bar, it is easy to use even for reclining exercise positions. Other features are an extra large vibration plate, 4 vibration range (30, 35, 40 and 50 mHz), Hi and Low intensity, 3 pre-set timer (30, 60, 90 seconds) with repeat button, detachable arm straps, and solid construction designed to withstand heavy usage. 1 year warranty with North American Support and Services. $2,499.00 The VB588 Slim is the next development in the Power Fit VB588 series. With new features, such as a lower secondary console that allows many more seated or reclining exercise positions. A slim, new, full-length handle bar frame makes prac¬ticing and changing exercise positions easier than ever. The VB588 Slim still hasVB588 Pro features like an extra large vibration plate, 4 speeds, adjust¬able v…

Belkin FastFit Armband for Apple iPhone (Black) $17.89 The armband thats fit for speedUltra-ComfortMake sure your iPhone keeps up with you, with the ultra-comfortable armband features a custom designed, secure one-handed fastening system for easy on/ off access. The lightweight, breathable stretch material has a custom closure that adjusts to fit, and the slim design minimizes bulk on your arm.High-PerformanceThe FastFit Armband has a cable capsule to…

HTC Desire A8181 Android Smartphone with 5 MP Camera, Wi-Fi, Touchscreen and Bluetooth Accessories KIT: White Nylon & Mesh Exercise Armband and Detachable Case + Droid Earphones for HTC DESIRE with microphone + Live * Laugh * Love VG Wrist Band!!! $16.85 *Make Sure Your HTC DESIRE is Covered*Protect your brand new HTC Desire Android Phone against scratches and damages while exercising with this well designed high-density double-sown Nylon armband. The cover itself is made out of Scratch-resistant Nylon and Mesh that has been woven over multiple times to make it as dense and protective as we possibly could make it. We wanted to make sure that the H…

HTC Desire A8181 Android Smartphone with 5 MP Camera, Wi-Fi, Touchscreen and Bluetooth Accessories KIT: Black Nylon & Mesh Exercise Armband and Detachable Case + Droid Earphones for HTC DESIRE with microphone + Live * Laugh * Love VG Wrist Band!!! $16.85 *Make Sure Your HTC DESIRE is Covered*Protect your brand new HTC Desire Android Phone against scratches and damages while exercising with this well designed high-density double-sown Nylon armband. The cover itself is made out of Scratch-resistant Nylon and Mesh that has been woven over multiple times to make it as dense and protective as we possibly could make it. We wanted to make sure that the H…

JLab Audio JBuds Removable Sports Earhook – Black – Universal for most earbuds $6.95 JLab’s ergonomically shaped Removable Sports Earhook is the ideal solution for those who lead an active lifestyle and want their music to keep up! With JLab’s Earhook, you can run, bike, jog, and hike without missing a beat. The Earhook keeps your favorite earbuds in place during almost any activity. The unique contoured design is engineered to fit the natural shape of your ears. Flexible enough…

Zippearz Sport Earbuds $24.95 All Zippearz products are designed for the “active audiophile.” Perfect for the exercise enthusiast, as well as overall music lovers. Guaranteed to fit comfortably and STAY IN! With our unique “ear loop” you are given the option to make your earbuds “over-the-ear” earbuds as well. Not only do they detach from your earbuds, they adjust to any desired form to fit ALL ears so no ear fatigue is cause…

Bike USA Stabilizer Wheel Kit $199.00 The Bike USA adult stabilizer wheels come in a kit designed to balance your bike and let you easily ride. The 16″ wheels are designed to fit most bikes with multiple gears. Its heavy-duty steel frame is painted matte black, and it uses KENDA® tires. Installation is a breeze, and it installs in just a few minutes….

Allen Tension Bar Bicycle Cross-Bar Adaptor $12.93 Adaptor bar adds a top tube to non-conventional frames. Internal spring maintains constant tension. Quickly attaches to wide range of frame styles. Plastic coated hooks protect your bicycles finish….