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On June 1, Fancher Company Ltd. borrows $123,000 from First Bank on a 6-month, $

ID: 2452285 • Letter: O

Question

On June 1, Fancher Company Ltd. borrows $123,000 from First Bank on a 6-month, $123,000, 8% note. The note matures on December 1.

1. Prepare the entry on June 1.

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

3. 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 indnt manually.)

4. What was the total financing cost (interest expense)?

Explanation / Answer

1. Prepare the entry on June 1.

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

Interest Expenses on June 30 = 123000*8%*1/12

Interest Expenses on June 30 = 820

3. 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 indnt manually.)

Working

Adjustment Entry on Nov 30

4. What was the total financing cost (interest expense)?

Total financing cost (interest expense) = 820 + 4100

Total financing cost (interest expense) = $ 4920

Date Account Title & Explaination Debit Credit June 1 Cash 123000 Notes Payable 123000
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