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On June 1, Chetney Company Ltd. borrows $78,000 from First Bank on a 6-month, $7

ID: 2370833 • Letter: O

Question

On June 1, Chetney Company Ltd. borrows $78,000 from First Bank on a 6-month, $78,000, 8% note. The note matures on December 1.

(a) Prepare the entry on June 1. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)


(b) Prepare the adjusting entry on June 30. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)


(c) Prepare the entry at maturity (December 1), assuming monthly adjusting entries have been made through November 30. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)


(d) What was the total financing cost (interest expense)?

June 1

Explanation / Answer

June 01

Debit Bank 78000

Credit 8 % Loan Notes 78000


June 30th

Debit Interest Expense 1040

Credit : Cash/ Bank 1040


July 30th

Debit Interest Expense 1040

Credit : Cash/ Bank 1040


August 30th

Debit Interest Expense 1040

Credit : Cash/ Bank 1040

September 30th

Debit Interest Expense 1040

Credit : Cash/ Bank 6240

October 30th

Debit Interest Expense 1040

Credit : Cash/ Bank 1040

November 30th

Debit Interest Expense 1040

Credit : Cash/ Bank 1040


If the Loan Notes redeemed at Par Value


December 01st


Debit 8 % Loan Notes 71760

Debit Finaance Cost 6240

Credit Bank / Cash 78000



Total financing cost (interest expense) is 6240/-



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