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Brief Exercise 7-6 Milner Family Importers sold goods to Tung Decorators for $30

ID: 2459909 • Letter: B

Question

Brief Exercise 7-6

Milner Family Importers sold goods to Tung Decorators for $30,000 on November 1, 2014, accepting Tung’s $30,000, 6-month, 5% note.

Prepare Milner’s November 1 entry, December 31 annual adjusting entry, and May 1 entry for the collection of the note and interest. (Round answers to 0 decimal places, e.g. 5,275. 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 the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)

Date

Account Titles and Explanation

Debit

Credit

Date

Account Titles and Explanation

Debit

Credit

11/1/1412/31/145/1/15

11/1/1412/31/145/1/15

11/1/1412/31/145/1/15

Explanation / Answer

Nov 1

Notes Receivable 30,000

Sales Revenue 30,000

Dec 31

Interest Receivable 250

Interest Revenue 250

May 01

Cash 30,750

Interest Receivable 250

  Interest Revenue 500

Notes Receivable 30,000

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