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•The annual interest rate on the mortgage payable was 8.25 percent. Interest exp

ID: 2551581 • Letter: #

Question

•The annual interest rate on the mortgage payable was 8.25 percent. Interest expense for one-half month should be computed because the building and land were purchased and the liability incurred on June 16.

I am not sure if it relates to some of the other transactions I have done, especially these two:

•June 16: A check in the amount of $8,250.00 was received for services performed for Pitman Pictures.

•June 16: Byte purchased a building and the land it is on for $125,000.00 to house its repair facilities and to store computer equipment. The lot on which the building is located is valued at $20,000.00. The balance of the cost is to be allocated to the building. Check #5005 was used to make the down payment of $12,500.00. A thirty year mortgage with an initial payment due on August 1st, was established for the balance.

Jun 30 |Interest Expense| Accum. Interest Motgage Note| Debit ?

Jun 30 |Interest Payable| Accum. Interest Mortgage Note| Credit ?

Explanation / Answer

On Jun 30 joyrnjo entry will be

Interest expense......dr. $387

To Accum. Interest mortgage note $387

We need to book interest expense for half month of Jun as specified in the question @ interest rate of 8.25% on outstanding loan of $112,500