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Company A and Company B each borrow $2,800 from the bank. Company A signed a 30-

ID: 2455592 • Letter: C

Question

Company A and Company B each borrow $2,800 from the bank. Company A signed a 30-day, 9% note. Company B signed a 60-day, 6% note. How will each of these companies record these events in their respective general journals on the day the money was borrowed?

Company A

Company B

Company A

Company B

Company A

Company B

Company A

Company B


Company A

Company B

Company A and Company B each borrow $2,800 from the bank. Company A signed a 30-day, 9% note. Company B signed a 60-day, 6% note. How will each of these companies record these events in their respective general journals on the day the money was borrowed?

Explanation / Answer

Interest will be recognised on the 30th day and 60th day for company A and B respectively. No interest can be recognised on the day the money was borrowed. Thus, Notes will be recorded at their par value, i.e., $2,800. Money is borrowed thus cash will be debited and and borrowings are liability thus Notes payable will be credited.

Thus the correct option is Option D.

Company A

Company B

       Cash 2,800        Notes payable 2,800
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