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Kieso Company borrowed $600,000 on a 90-day note at 11 percent interest. The mon

ID: 2461449 • Letter: K

Question

Kieso Company borrowed $600,000 on a 90-day note at 11 percent interest. The money was borrowed for 30 days in 2011 and 60 days in 2012; the note and interest were to be paid upon maturity in 2012. (Assume 360 days in a year.)

  

How much interest expense, if any, would be reported in 2011 and in 2012?

Kieso Company borrowed $600,000 on a 90-day note at 11 percent interest. The money was borrowed for 30 days in 2011 and 60 days in 2012; the note and interest were to be paid upon maturity in 2012. (Assume 360 days in a year.)

Explanation / Answer

Interest expense = 600000 * 11% * 30 / 360 = 5500

= 600000 * 11% * 60 / 360 = 11000