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Journalize entries for questions 1-5 1) April 30 , accepted a $10,000, 12%, 30-d

ID: 2380200 • Letter: J

Question

Journalize entries for questions 1-5

1) April 30, accepted a $10,000, 12%, 30-day note dated this day in granting CBS company a time extension on their past-due account.

2) May 30, received payment of maturity value from CBS Company.

3) December 1, accepted a $20,000, 12%, 90 day note dated this day in granting Dave Company a time extension on their past due account.

4) December 31, 2009, record the adjusting entry for accrued interest on the Dave company note received on December 1st.

5) March 1, 2010, received payment of maturity value from Dave Company.

Explanation / Answer

1) April 30, accepted a $10,000, 12%, 30-day note dated this day in granting CBS company a time extension on their past-due account

Debit: Notes receivable 10,000

Credit: Accounts receivable 10,000

2) May 30, received payment of maturity value from CBS Company.

10,000*.12*1/12 = 100

Debit: Cash 10,100

Credit: Notes receivable 10,000

Credit: Interest revenue 100

3) December 1, accepted a $20,000, 12%, 90 day note dated this day in granting Dave Company a time extension on their past due account.

Debit: Notes receivable 20,000

Credit: Accounts receivable 20,000

4) December 31, 2009, record the adjusting entry for accrued interest on the Dave company note received on December 1st.

20,000*.12*1/12 = 200

Debit: Interest receivable 200

Credit: Interest revenue 200

5) March 1, 2010, received payment of maturity value from Dave Company.

Debit: Cash 20,600

Credit: Notes receivable 20,000

Credit: Interest revenue 400

Credit: Interest receivable 200