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Exercise 10-1 Kelly Jones and Tami Crawford borrowed $26,000 on a 7-month, 6% no

ID: 2514779 • Letter: E

Question

Exercise 10-1

Kelly Jones and Tami Crawford borrowed $26,000 on a 7-month, 6% note from Gem State Bank to open their business, JC’s Coffee House. The money was borrowed on June 1, 2017, and the note matures January 1, 2018.

Date

Account Titles and Explanation

Debit

Credit

June 1

SHOW LIST OF ACCOUNTS

LINK TO TEXT

Date

Account Titles and Explanation

Debit

Credit

June 30

SHOW LIST OF ACCOUNTS

LINK TO TEXT

SHOW LIST OF ACCOUNTS

LINK TO TEXT

Date

Account Titles and Explanation

Debit

Credit

Jan. 1, 2018

Exercise 10-1

Kelly Jones and Tami Crawford borrowed $26,000 on a 7-month, 6% note from Gem State Bank to open their business, JC’s Coffee House. The money was borrowed on June 1, 2017, and the note matures January 1, 2018.

Prepare the entry to record the receipt of the funds from the loan. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Date

Account Titles and Explanation

Debit

Credit

June 1

SHOW LIST OF ACCOUNTS

LINK TO TEXT

Prepare the entry to accrue the interest on June 30. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Date

Account Titles and Explanation

Debit

Credit

June 30

SHOW LIST OF ACCOUNTS

LINK TO TEXT

Assuming adjusting entries are made at the end of each month, determine the balance in the interest payable account at December 31, 2017.
Balance in interest payable account $

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Prepare the entry required on January 1, 2018, when the loan is paid back. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Date

Account Titles and Explanation

Debit

Credit

Jan. 1, 2018

Explanation / Answer

Journal entry :

Balance in interest payable account in december 31,2017 = 130*7 = 910

Date accounts & explanation debit credit June 1,2017 Cash 26000     Notes payable 26000 (To record amount borrowed) June 30,2017 Interest expense (26000*6%*1/12) 130     Interest payable 130 (To record accured interest)