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Entries for Discounting Notes Payable TKR Enterprises issues a 30-day note for $

ID: 2352931 • Letter: E

Question

Entries for Discounting Notes Payable

TKR Enterprises issues a 30-day note for $570,000 to Sweeney Industries for merchandise inventory. Sweeney Industries discounts the note at 8%.

Assume a 360-day year. For a compound transaction, if an amount box does not require an entry, leave it blank or enter "0".



a. Journalize TKR Enterprises' entries to record:

the issuance of the note
the payment of the note at maturity.


1.

Merchandize Inventory __________?___________ ___________0__________

Interest Expense __________?___________ ___________0__________

Notes Payable __________0__________ ___________?___________


2.

Notes Payable ___________?__________

Cash ___________?__________


b. Journalize Sweeney Industries' entries to record:

the receipt of the note
the receipt of the payment of the note at maturity.


1.

Notes Irretrievable _________?________ ________0_________

Sales _________0________ ________?_________

Interest Revenue _________0________ ________?_________


2.

Cash ___________?_________

Notes Receivable ___________?________




Thank you...





Explanation / Answer

1. Merchandise Inventory __________570000___________ ___________0__________ Interest Expense __________7600___________ ___________0__________ Notes Payable __________0__________ ___________577600___________ 2. Notes payable DEBIT 577600 Cash CREDIT 577600 1. Note receivable DEBIT 577600 Interest revenue CREDIT 7600 Sales CREDIT 570000 2. Cash DEBIT 577600 Notes receivable CREDIT 577600 Hope this helps!