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

Lawn Supply Corp. has the following selected transactions for notes receivable.

ID: 2407426 • Letter: L

Question

Lawn Supply Corp. has the following selected transactions for notes receivable.

28 Analyzed each note and estimated that uncollectible notes at year end totalled $18,300.

Record the above transactions for Lawn Supply Corp

Nov. 1 Lent $116,000 cash to A. Bouchard on a one-year, 9% note. Dec. 1 Sold goods to Wright, Inc., receiving a two-month, 6%, $22,800 note. The goods cost $13,300. 15 Received a six-month, 6%, $23,900 note in exchange for an account from Aquilina Corporation. Feb. 1 Collected the amount owing on the Wright note. 28 Accrued interest on all notes receivable at year end. Interest is calculated to the nearest half month and is due at maturity.

28 Analyzed each note and estimated that uncollectible notes at year end totalled $18,300.

Record the above transactions for Lawn Supply Corp

Date Account Titles and Explanation Debit Credit Nov. 1 Dec., 1 To record sales) To record cost of merchandise sold) Dec. 15 Feb. 1 Feb. 28 To accrue interest)

Explanation / Answer

Date account titles and explanations Debit Credit Nov-01 notes receivable 116000 cash 116000 (to record loan made to A Bouchard) Dec-01 notes receivable 22800 sales revenue 22800 (to record sales) Dec-01 cost of goods sold 13300 inventory 13300 (to record cost of merchandise sold) Dec-15 notes receivable 23900 accounts receivable 23900 (to record note received and adjust receivables) Feb-01 cash 22914 notes receivable 22800 interest revenue 114 22800*(1/12)*6% (interest calculation) (collect note Wright) Feb-28 interest receivable 3778.75 interest Revenue calculation interest revenue 3778.75 A Bouchard note 3480 116000*(4/12)*9% (to accrue interest) Aquilina note 298.75 23900*(75/360)*6% total 3778.75 Feb-28 allowance for doubtful accounts 18300 to notes receivable 18300 (to record estimate of uncollectible accounts)