Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

LCD Industries purchased a supply of electronic components from Entel Corporatio

ID: 2475070 • Letter: L

Question

LCD Industries purchased a supply of electronic components from Entel Corporation on November 1, 2016. In payment for the $24.9 million purchase, LCD issued a 1-year installment note to be paid in equal monthly payments at the end of each month. The payments include interest at the rate of 18%. (FV of $1, PV of $1, FVA of $1, PVA of $1, FVAD of $1 and PVAD of $1) (Use appropriate factor(s) from the tables provided.)

1 & 2 Prepare the journal entries for LCD’s purchase of the components on November 1, 2016 and the first installment payment on November 30, 2016.

3. What is the amount of interest expense that LCD will report in its income statement for the year ended December 31, 2016?.

Explanation / Answer

Journal Entries of LCD Industries

3 Interest expense of $718360 will be reported in the income statement for the year ended on 31st December 2016.

Notes:1

Interest Expense for 1st Installment= $249,00,000*1.5%

=$373500

Installment amount =$249,00,000/10.90751 (PVA Factor)

=$2282832

3 Calculation of Interest Expense

November = 249,00,000*1.5% =$373500

December= (249,00,000-$19,09,332)*1.5%=$344860

Total Interest expense= $718360

Date Account Debit Credit November-1 2013, Component Inventory 24,900,000 Notes Payable 24,900,000 (Journal entry for purchase of components) November 30 2013 Interest Expense $373500 Notes Payable $1909332 Cash $2282832