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Kwon Co. borrows $270,000 cash on November 1, 2012, by signing a 120-day, 11% no

ID: 2426322 • Letter: K

Question

Kwon Co. borrows $270,000 cash on November 1, 2012, by signing a 120-day, 11% note with a face value of $270,000.

March 1, 2013.

What is the amount of interest expense in 2012 from this note? (Use 360 days a year. Do not round intermediate calculations and round your final answer to the nearest dollar amount. Omit the "$" sign in your response.)

Prepare journal entries to record issuance of the note at issuance. (Omit the "$" sign in your response.)

What is the amount of interest expense in 2013 from this note? (Use 360 days a year. Do not round intermediate calculations and round your final answer to the nearest dollar amount. Omit the "$" sign in your response.)

Prepare journal entries to record accrual of interest at the end of 2012. (Use 360 days a year. Do not round intermediate calculations and round your final answer to the nearest dollar amount. Omit the "$" sign in your response.)

Prepare journal entries to record payment of the note at maturity. (Use 360 days a year. Do not round intermediate calculations and round your final answer to the nearest dollar amount. Omit the "$" sign in your response.)

1. On what date does this note mature? March 27, 2013. March 28, 2013. March 29, 2013. March 30, 2013.

March 1, 2013.

2.

What is the amount of interest expense in 2012 from this note? (Use 360 days a year. Do not round intermediate calculations and round your final answer to the nearest dollar amount. Omit the "$" sign in your response.)

                 4(a)

Prepare journal entries to record issuance of the note at issuance. (Omit the "$" sign in your response.)

Date General Journal Debit Credit   Nov. 1       3.

What is the amount of interest expense in 2013 from this note? (Use 360 days a year. Do not round intermediate calculations and round your final answer to the nearest dollar amount. Omit the "$" sign in your response.)

     Interest expense $         4(b)

Prepare journal entries to record accrual of interest at the end of 2012. (Use 360 days a year. Do not round intermediate calculations and round your final answer to the nearest dollar amount. Omit the "$" sign in your response.)

Date General Journal Debit Credit   Dec. 31               4(c)

Prepare journal entries to record payment of the note at maturity. (Use 360 days a year. Do not round intermediate calculations and round your final answer to the nearest dollar amount. Omit the "$" sign in your response.)

Date General Journal Debit Credit Mar. 1                 

Explanation / Answer

Answer:1. March 1, 2013.

Answer:2.Interest expense=$270000*11%*60days/360 days

=$4950

Answer:3 Interest expense=$270000*11%*60 days/260 days=$4950

Answer:4(a)

Debit 'Cash' $ 270,000
Credit 'Note Payable' $ 270,000

Answer:4(b)

Debit 'Interest Expense' $ 4950
Credit 'Interest Payable' $ 4950

Abswer:4(c)

Debit 'Note Payable' $ 270,000
Debit 'Interest Payable' $ 4950
Debit 'Interest Expense' $ 495
Credit 'Cash' $ 279900