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Exercise 14-18 On January 1, 2017, Larkspur Co. borrowed and received $470,000 f

ID: 2589084 • Letter: E

Question

Exercise 14-18

On January 1, 2017, Larkspur Co. borrowed and received $470,000 from a major customer evidenced by a zero-interest-bearing note due in 5 years. As consideration for the zero-interest-bearing feature, Larkspur agrees to supply the customer’s inventory needs for the loan period at lower than the market price. The appropriate rate at which to impute interest is 9%.


(Round present value factor calculations to 5 decimal places, e.g. 1.25124 and the final answer to 0 decimal places e.g. 58,971. 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.)

No.

Date

Account Titles and Explanation

Debit

Credit

January 1, 2017

December 31, 2017

(To record Interest Expense)

December 31, 2017

(To record Unearned Sales Revenue)

Your answer is partially correct. Try again.

Explanation / Answer

Solution:-

a. Jan 1,2017

Bank A/c Dr $470,000

To Loan from Larskpur A/c $470,000

(Being Note amount received from Larskpur)

b. Dec 31,2017

Interest Expenses A/c Dr $33840 ((470000-(470000/5))*9/100)

To Loan from Larkspur A/c $33840

(Being Interest Expenses Made Due)

Loan from Larkspur A/c Dr $33840

To Sales Revenue A/c $33840

(Being Adjusted Entry to record Unearned Sales revenue)

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