Of the following process costing steps, which must be done last? a. compute the equivalent units of production. b. compute the costs per equivalent unit of production. c. measure the physical flow of resources. d. identify the product costs to account for.

P10.4a (lo 3, 5) kershaw electric sold $6,000,000, 10%, 15-year bonds on january 1, 2019. the bonds were dated january 1, 2019, and paid interest on january 1. the bonds were sold at 98. prepare entries to record issuance of bonds, interest accrual, and bond redemption. instructions a. prepare the journal entry to record the issuance of the bonds on january 1, 2019. b. at december 31, 2019, $8,000 of the discount on bonds payable account has been amortized. show the balance sheet presentation of the long-term liability at december 31, 2019. c. on january 1, 2021, when the carrying value of the bonds was $5,896,000, the company redeemed the bonds at 102. record the redemption of the bonds assuming that interest for the period has already been paid.