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ignment Help Save 2016 Dec. 13 Accepted a $9,588, 45-day, 8% note dated December

ID: 2534285 • Letter: I

Question

ignment Help Save 2016 Dec. 13 Accepted a $9,588, 45-day, 8% note dated December 13 in granting Miranda Lee a tine extension on her past-due account receivable 31 Prepared an adjusting entry to record the accrued interest on the Lee note. 2017 Jan. 27 Received Lee's payment for principal and interest on the note dated December 13. Mar. 3 Accepted a $5,800, 1ex, 90-day nota dated March 3 in granting a tine extension on the past-due account receivable of Tonas Com pany 17 Accepted a $2,000, 38-day, 9% note dated March 17 in granting H. Cheng a tine extension on his past due account receivable Apr. 16 H. Cheng dishonared his note when presented for paynent May 1 Wrote off the H. Cheng account against tha Allowance for Doubtful Accounts. June 1 Received the Tomas payment for principal and interast on the note dated March 3. Compiete the table to calculate the interest amounts and use those calculated values to prepare your journal entries (Do not round your intermedinte colculations. Use 360 days a year) Complete this question by entering your answers in the tabs below Tomas Co H Cheng Noteurnal use those calculated values to prepare vour tournal entries C Prev0 of 12 Next >

Explanation / Answer

Journal Entries Date Account Title and explanation Debit Credit Dec, 13 8% note $                         9,500        To Account receivable $                       9,500 (To Record the accept of 8% note against account recievable) Interest Receivable $                               38 Dec, 31         To Interest Revenue $                             38 (To Record the interest revenue) Note Amount = $                         9,500 Interest = $ 9500 X 8% X 18/360 = $                               38 Jan - 27 , 2017 Cash $                         9,595        To interest Receivable $                             38        To interest revenue $                             57      To 8% Note $                       9,500 (To Record the receipt of note with interest) Note Amount = $                         9,500 Interest = $ 9500 X 8% X 45/360 = $                               95 Mar - 03, 2017 10 % note $                         5,000        To Account receivable $                       5,000 (To Record the accept of 10% note against account recievable) Mar - 17, 2017 9 % note $                         2,000        To Account receivable $                       2,000 (To Record the accept of 9 % note against account recievable) Account receivable $                         2,015 Apr - 16, 2017        To 9% Note $                       2,000         To Interest Revenue $                             15 (To rEcord the dishonored of the 9% note) Note amount $                         2,000 Interest = $ 2000 X 9% X 30/360 = $                               15 Allowance for Doutful debts $                         2,015 May - 01, 2017      To Account Receivable $                       2,015 (To Record the allowance account) Cash $                         5,125 June - 01, 2017        To interest revenue $                           125      To 1 0 % Note $                       5,000 (To Record the receipt of note with interest) Note Amount = $                         5,000 Interest = $ 5000 X 10% X 90/360 = $                             125