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Show the balance sheet presentation of notes payable and interest payable at Dec

ID: 2454781 • Letter: S

Question

Show the balance sheet presentation of notes payable and interest payable at December 31.

ERMLAR CORPORATION
Balance Sheet (Partial)
December 31, 2014

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Sept. 1 Issued a $13,200 note to Lippert to purchase inventory. The 3-month note payable bears interest of 6% and is due December 1. (Ermlar uses a perpetual inventory system.) Sept.30 Recorded accrued interest for the Lippert note. Oct. 1 Issued a $19,200, 8%, 4-month note to Shanee Bank to finance the purchase of a new climbing wall for advanced climbers. The note is due February 1. Oct. 31 Recorded accrued interest for the Lippert note and the Shanee Bank note. Nov. 1 Issued a $26,400 note and paid $8,000 cash to purchase a vehicle to transport clients to nearby climbing sites as part of a new series of climbing classes. This note bears interest of 7% and matures in 12 months. Nov. 30 Recorded accrued interest for the Lippert note, the Shanee Bank note, and the vehicle note. Dec. 1 Paid principal and interest on the Lippert note. Dec. 31 Recorded accrued interest for the Shanee Bank note and the vehicle note.

Show the balance sheet presentation of notes payable and interest payable at December 31.

ERMLAR CORPORATION
Balance Sheet (Partial)
December 31, 2014

Current AssetsCurrent LiabilitiesExpensesIntangible AssetsLong-term InvestmentsLong-term LiabilitiesProperty, Plant and EquipmentRevenuesStockholders' EquityTotal AssetsTotal Current AssetsTotal Current LiabilitiesTotal ExpensesTotal Intangible AssetsTotal LiabilitiesTotal Liabilities and Stockholders' EquityTotal Long-term InvestmentsTotal Long-term LiabilitiesTotal Property, Plant and EquipmentTotal RevenuesTotal Stockholders' Equity

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Show the balance sheet presentation of notes payable and interest payable at Dec

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