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Journalize the above transactions in the accounts of Safari Games Co., which ope

ID: 2477871 • Letter: J

Question

Journalize the above transactions in the accounts of Safari Games Co., which operates a riverboat casino. Refer to the Chart of Accounts for exact wording of account titles.

Apr. 18. Received a $60,000, 30-day, 7% note dated April 18 from Glenn Cross on account. 30. Received a $42,000, 60-day, 8% note dated April 30 from Rhoni Melville on account. May 18. The note dated April 18 from Glenn Cross is dishonored, and the customer’s account is charged for the note, including interest. June 29. The note dated April 30 from Rhoni Melville is dishonored, and the customer’s account is charged for the note, including interest. Aug. 16. Cash is received for the amount due on the dishonored note dated April 18 plus interest for 90 days at 8% on the total amount debited to Glenn Cross on May 18. Oct. 22. Wrote off against the allowance account the amount charged to Rhoni Melville on June 29 for the dishonored note dated April 30.

Explanation / Answer

Answer: Journal Entry:

18 Apr Notes Receivable A/C Dr. $ 60,000

                To Accounts Receivable $ 60,000

30-Apr   Notes Receivable A/C Dr. $ 42,000

                   To Accounts Receivable A/C             $ 42,000

18-May     Accounts Receivable A/C Dr. $ 60,000

                Interest Receivable A/C Dr.    $ 350 ($ 60,000 * 7% *1 /12)

                    To Notes Receivable                            $ 60,000

                        To Interest Income                                    $ 350

29 Jun    Accounts Receivable A/C Dr. $ 42,000

                Interest Receivable A/C Dr.    $ 560 ($ 42,000 * 8% *2 /12)

                    To Notes Receivable                            $ 42,000

                        To Interest Income                                    $ 560

16 Aug   Cash A/C Dr. $ 61557

                    To Accounts Receivable A/C - Glenn Cross    $60350   

                    To Interest revenue A/C                                          $1207            ($60350*8%3/12)

22 Oct. Allowances for doubtful Accounts A/C dr. $42560

                    To Accounts receivable A/C                                    $42560