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Flint Corporation borrowed $63,400 on November 1, 2017, by signing a $64,750, 3-

ID: 2531376 • Letter: F

Question

Flint Corporation borrowed $63,400 on November 1, 2017, by signing a $64,750, 3-month, zero-interest-bearing note. Prepare Flint’s November 1, 2017, entry; the December 31, 2017, annual adjusting entry; and the February 1, 2018, entry. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Date

Account Titles and Explanation

Debit

Credit

11/1/17

(To record interest)

Date

Account Titles and Explanation

Debit

Credit

11/1/17

11/1/1712/31/172/1/18

11/1/1712/31/172/1/18

(To record interest)

Explanation / Answer

Date Account Titles and Explanation Debit ($) Credit ($) 11/1/17 Cash 63,400 Discount on notes payable [$64,750 - $63,400] 1,350 Notes Payable 64,750 12/31/17 Interest Expense [$1,350 * 2 months / 3 months] 900 Discount on notes payable 900 02/01/18 Interest Expense [$1,350 * 1 months / 3 months] 450 Discount on notes payable 450 (To record interest) 02/01/18 Notes Payable 64,750 Cash 64,750