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Entries for Receipt and Dishonor of Note Receivable Journalize the following tra

ID: 2425069 • Letter: E

Question

Entries for Receipt and Dishonor of Note Receivable

Journalize the following transaction of Sanchez Productions. Assume 360 days in a year. For a compound tranaction,

July 12. Received a 140000,120- day,7% note dated July 12 from Accolade Co. on account.

Nov. 9. The note is dishonored by Accolade Co.

Dec. 9. Received the amount due on the dishonored note plus interest for 30 days at 9% on the total amount charged to Accolade Co. on November 9.

DRAFT:   

July 12 Notes Receivable                        ______________

               Accounts Receivable Accolade Co.                            _______________

Nov.9     Accounts Receivable Accolade Co._____________

              Notes Receivable                                                          ______________

               Interest Revenue                                                           _______________

Dec.9     Cash                                               ______________

               Accounts Receivable- Accolade Co.                              _______________

               Interest Revenue                                                            _______________

                    

Explanation / Answer

Solution:

Date Journal Debit Credit Jul-12 Notes Payble 140,000 Account Receivable 140,000 Nov-09 Account Receivable 143,222 Notes Payble 140,000 Interest Revenue - $ 140,000 *7%*120/365    3,221.92 Dec-09 Cash           144,027.40 Account Receivable 143,222 Interest Revenue - 140,000*30/365*7%       805.48