Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

1. A $30,000 note receivable at 5% per annum is dated 7/1/2015 with a balloon pa

ID: 2421082 • Letter: 1

Question

1. A $30,000 note receivable at 5% per annum is dated 7/1/2015 with a balloon payment of

principal and interest due on 6/30/2016.

Prepare the AJE at 12/31/2015.

2. Bond interest is paid on Jan 1st and July 1st.

Prepare the AJE at 12/31/2015.

3.Record book depreciation (straight line) for 2015:

Building

$8,335

Machinery & Equipment

$16,000

Furniture & Fixtures

$3,000

4. The annual inventory of supplies was taken at 12/31/15 as follows:

Factory Supplies

                6,500

Office Supplies

                5,700

Adjust to actual as of 12/31/15.

5. Correct a prior entry to adjust inventory:

Reclassify $12,000 out of purchases which should be debited to inventory adjustment

Check Figure

Net Income $ 49,890

1. A $30,000 note receivable at 5% per annum is dated 7/1/2015 with a balloon payment of

principal and interest due on 6/30/2016.

Prepare the AJE at 12/31/2015.

2. Bond interest is paid on Jan 1st and July 1st.

Prepare the AJE at 12/31/2015.

3.Record book depreciation (straight line) for 2015:

Building

$8,335

Machinery & Equipment

$16,000

Furniture & Fixtures

$3,000

4. The annual inventory of supplies was taken at 12/31/15 as follows:

Factory Supplies

                6,500

Office Supplies

                5,700

Adjust to actual as of 12/31/15.

5. Correct a prior entry to adjust inventory:

Reclassify $12,000 out of purchases which should be debited to inventory adjustment

Check Figure

Net Income $ 49,890

Explanation / Answer

1- No. of Days from 1 Jul 2015 to 31 Dec.2015= 184 Days

[Note- Date 7/1/2015 has been taken as 1 july 2015]

Interest on Note Receivable upto dec.31 2015= [30000*.05]/365*184 =756.16

AJE

Debit: Interest Receivable 756.16

Credit: Interest Revenue 756.16

2- Debit: Interest Expense ---

Credit: Bond Interest Payble ----

Note Bond Amount and Rate is not given hence interest can not be calculated.

3- AJE For Depreciation-

4- Entry for Inventory-

5-

Date Accounting Ledger Debit Credit 31-12-15 Depreciation Expense $27,335.00 Accumulated Dep. On Building $8,335.00 Accumulated Dep. On Machinery $16,000.00 Accumulated Dep. On Furniture $3,000.00