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fill the charts ? ? Gù |?https://edugen.wileyplus.com/edugen/student/mainfr.uni

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Question

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? ? Gù |?https://edugen.wileyplus.com/edugen/student/mainfr.uni L Angelina College-O ? eBay ? Play Free Games Suggested Sites ? Baseball Tutorials Me ? Web SIce Gallery ? Gobier USA gov?Careers and Career ?USAgov ?Center on Energy-Ch WileyPLUS weygandt, financial Accounting, 0e CALCULATOR ASSIGNMENT RESOURCES Exercise 8-14 Chap 8 Concord Company had the following select transactions Apr. 1. 2019 Accepted Goodwin Company's 12-month, 10% note in settlement of a $79,600 account receivable. July 1, 2019 Loaned $81,600 cash to Thomas Slocombe on a 9-month, 8% note Dec. 31, 2019 Accrued interest on all notes receivable. Apr. 1, 2020 Received principal plus interest on the Goodwin note Apr. 1, 2020 Thomas slocombe dishonored its note: Concord expects it will eventually collect. Exercise 8-14 Problem 8-44 Review Results by Prepare journal entries to record the transactions. Concord prepares adjusting entries once a year on December 31. (Credit account titles are automatically indented when order presented in the problem.) amount Date Debit Credit (To record interst on Goodwin Co note.) (To record interest on Slocombe note.)

Explanation / Answer

1. When loan is given by Lender.

Date - April 1 2019

Goodwin Company Account (Borrower's Loan) Account Debit $79,600

Account Receivables Account Credit $ 79,600

(Being Note Issued against Account receivables to Goodwin company @ 10% 12 Months)

b)

Date - July 1 2019

Thomas Slocombe Account (Borrower's Loan) Account Debit $81,600

Cash Account Credit $ 81,600

(Being Note Issued against Cash to Thomas @ 8% 9 Months).

2. When Lender has right to get interest on given loan

Date- 31 Dec 2019

Interest on Loan/Note Receivable Account Debit $9,234

Interest Account Credit $9,234

( Calculation :-

Goodwin's Interest = 79,600 * 10% *9/12 = $5970

Thomas Interest= 81,600*8%*6/12 = $ 3264

Total = $ 9,234 ( 5970+3264)

3. When Borrower repays his loan:-

Date - 1st April 2020

1st Entry Transferring Interest receivable balance to thier respective accounts :-

Goodwin compnay Account Debit $5,970

Thomas Slocombe Account Debit $,3264

Interest on Loan Receivable Account Credit $9,234

b. Receiving Interest and Principle Amount

A. Goodwing company remaining Interest Calculations:

79,600*10%*3/12 = $ 1990

Bank Account Debit $87,560 (79600+1990+5970)

Interest Account Credit $ 1990

Goodwin Company Account Credit $ 85,570 .(79600+5970)

( Being the payment from Goodwin compamy has been received inclusive of interest amount)

B Thomas Company remaining Interest Calculation :-

81,600*8%*3/12 = $1,632

as Note is dishonured we will pass following entries:-

Account Receivables Account Debit $ 86,496 (81600+3264+1632)

.Interest (Income) Account Credit $1,632

Thomas Slocombe Account Credit $84,864 (81600+3264)

(Being Note dishoured and company expects collectability the total amount is transferred to Account receivables account)