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On January 1, 2014, Mixon Co. borrowed cash from First City Bank by issuing a $9

ID: 2492276 • Letter: O

Question

On January 1, 2014, Mixon Co. borrowed cash from First City Bank by issuing a $90,000 face value, three-year term note that had a 7 percent annual interest rate. The note is to be repaid by making annual cash payments of $34,295 that include both interest and principal on December 31 of each year. Mixon used the proceeds from the loan to purchase land that generated rental revenues of $45,000 cash per year.

Organize the information in accounts under an accounting equation. (Round your answers to the nearest whole dollar amount. Enter any decreases to account balances with a minus sign. Select "NA" if there is no effect on the "Accounts Titles for Retained Earnings".)

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Organize the information in accounts under an accounting equation. (Round your answers to the nearest whole dollar amount. Enter any decreases to account balances with a minus sign. Select "NA" if there is no effect on the "Accounts Titles for Retained Earnings".)

MIXON CO Effect of Events on the Accounting Equation 2014, 2015 and 2016 = Liabilities + Stockholders Equity Assets Accounts Titles for RetainedRetained Earnings Date Notes+ Payable Earnings Cash + Land = 2014 12/31 12/31 Bal 2015 Beg. bal 12/31 12/31 End. bal 2016 Beg. bal 12/31 12/31 End. bal

Explanation / Answer

The completed table is given below:

______

Notes:

The amortization table is given below:

Assets Liabilities Stockholder Equity Date Cash + Land = Notes Payable + Retained Earnings Accounts Title for Retained Earnings 2014 01/01 90,000 + - = 90,000 + - 01/01 -90,000 + 90,000 = - + - 12/31 - + - = 6,300 + -6,300 Interest Payable 12/31 45,000 + - = - + 45,000 Rental Revenue 12/31 -34,295 + - = -34,295 + - Bal. $10,705 $90,000 $62,005 $38,700 2015 Beg. Bal. 10,705 + 90,000 = 62,005 + 38,700 12/31 - + - = 4,340 + -4,340 Interest Payable 12/31 45,000 + - = - + 45,000 Rental Revenue 12/31 -34,295 + - = -34,295 + - End. Bal $21,410 $90,000 $32,050 $79,360 2016 Beg. Bal. 21,410 + 90,000 = 31,430 + 79,360 12/31 - + - = 2,245 + -2,245 Interest Payable 12/31 45,000 + - = - + 45,000 Rental Revenue 12/31 -34,295 + - = -34,295 + - End. Bal. $32,115 $90,000 - $122,115
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