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On October 14, 2012, Fran Co. sold $200,000 of merchandise to Bill Co. Bill gave

ID: 2397066 • Letter: O

Question

On October 14, 2012, Fran Co. sold $200,000 of merchandise to Bill Co. Bill gave Fran its 15%, 120-day note for the total. The amount of accrued interest recognized in an adjusting entry on December 31, 2012 is: $ 6,500 $ 30,000 $ 6,250 $ 10,000 None of the above On October 14, 2012, Fran Co. sold $200,000 of merchandise to Bill Co. Bill gave Fran its 15%, 120-day note for the total. The amount of accrued interest recognized in an adjusting entry on December 31, 2012 is: $ 6,500 $ 30,000 $ 6,250 $ 10,000 None of the above On October 14, 2012, Fran Co. sold $200,000 of merchandise to Bill Co. Bill gave Fran its 15%, 120-day note for the total. The amount of accrued interest recognized in an adjusting entry on December 31, 2012 is: $ 6,500 $ 30,000 $ 6,250 $ 10,000 None of the above

Explanation / Answer

Answer: $6500

Calculation of Interest

Days in October = 31-14 = 17 days

Days in November = 30 days

Days in December = 31 days

Total Days = 17+30+31 = 78 days

Interest calculation = 200000 x 15% x 78/360 = $6500

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