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On November 1, Year 1, Noble Co. borrowed $116,000 from South Bank and signed a

ID: 2482567 • Letter: O

Question

On November 1, Year 1, Noble Co. borrowed $116,000 from South Bank and signed a 6%, six-month note payable, all due at maturity. The interest on this loan is stated separately.

$116,000.

$119,480.

$117,740.

$122,960.

$6,960.

$2,320.

$3,480.

$1,740.

$116,000.

$118,320.

$119,480.

$117,160.

Credit to Cash for $2,320.

Debit to Interest Expense for $2,320.

Credit to Notes Payable for $1,160.

Credit to Interest Payable for $1,160.

How much must Noble pay South Bank on May 1, Year 2, when the note matures?

Explanation / Answer

How much must Noble pay South Bank on May 1, Year 2, when the note matures?

=116000*(1+6%/2) = 119480

How much interest expense will Noble recognize on this note in Year 2?

=116000*6%*4/12 = 2320

At December 31, Year 1, Noble Co.'s overall liability for this loan amounts to:

=116000+116000*6%*2/12=117160

At December 31, Year 1, the adjusting entry with respect to this note includes a:

Credit to Interest Payable for $1,160

How much must Noble pay South Bank on May 1, Year 2, when the note matures?

=116000*(1+6%/2) = 119480

How much interest expense will Noble recognize on this note in Year 2?

=116000*6%*4/12 = 2320

At December 31, Year 1, Noble Co.'s overall liability for this loan amounts to:

=116000+116000*6%*2/12=117160

At December 31, Year 1, the adjusting entry with respect to this note includes a:

Credit to Interest Payable for $1,160

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