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E14-17 Asame bonds payable are amortized using the straight-line amortication ue

ID: 2333827 • Letter: E

Question

E14-17

Asame bonds payable are amortized using the straight-line amortication ueless stated otherwise > Exercises E14-17 Accounting for long-term notes payable transactions 1 Comide the follonwing note payable transactions of Caldwell Video Productions 520 2015 Fu chased equipment co trg S56000 by issuing a seven-year, 13% nohap Apr 1 The note requires arnual pinopal payments of $8,000 plus interes Dec 31 Accrued interest on the note payable 2017 Ap 1 Paid the first installment on the note Der. 31 Accued interest on the note payable Requirements I. Jounain the transactions for the company E1 2. Conidering the given transactions only, what are tuotal lahlnies on December 31, 2017? eto EA-18 Preparing an amorúzation schedule and reco 53333 payble entries recording mortgages al Camgaty purchsnd a bailding and land widh a fai non nildirg,0,010. and land. S 100,000) on lanuary 1. 20. Ked s pes payahle Ked will make mondily paymens a . yournábas tie onoge pay of sS on January 1, 2016 is

Explanation / Answer

Solution : E14-17

1. Journal Entries

Equipment A/c Dr

Interest expense A/c Dr.

*Interest = $56,000 x 13% x9/12 = $5460

Interest Payable Dr.

Interest expense Dr.

Interest = (56,000-8,000)x 13% x 9/12 =$4,680

Solution 2

Total liability as on 31st Dec = 48,000 + 4,680 = $52,680

Date Accounts explanation Debit Credit 2016 April 1

Equipment A/c Dr

$56,000 To Note Payable A/c $56,000 (Being equipment purchased) December 31

Interest expense A/c Dr.

$5,460* To interest Payable $5,460 (Being interest charge on note payable)