Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

Rebecca Fleming and Carrie Platt borrowed $12,000 on 7-month, 9% note from Gophe

ID: 2558232 • Letter: R

Question

Rebecca Fleming and Carrie Platt borrowed $12,000 on 7-month, 9% note from Gopher State bank to open thier business, RC'C Coffee House. The money was borrowed on June1,2016, and the note matuers Jan1,2017

1) Prepare the entry to record the receipt of the funds from the loan.

2) Prepare the entry to accrue the interest on June 30

3) Assuming adjusting entries are made at the end of each month, determine the balance in the interest payable account at Dec 31,2016

4) Prepare the entry required on Jan 1,2017 when the loan is paid back

Explanation / Answer

Journal entry :

Date accounts & explanation debit credit June 1,2016 Cash 12000      Notes payable 12000 (To record receipt of loan) June 30,2016 Interest expense (12000*9%*1/12) 90      Interest payable 90 (To record accured interest) Balance in interest payable account at december 31,2016 = 90*7 = 630 Jan 1,2017 Notes payable 12000 Interest payable 630      Cash 12630 (To record loan paid back)