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Financial Accounting 10 Points Name______________________________________ 1. On

ID: 2514810 • Letter: F

Question

Financial Accounting

10 Points                                                          Name______________________________________

1. On December 1, 2017, Golding Corporation borrowed $30,000 on a 90-day, 5% note. Prepare the entries to record the issuance of the note, the accrual of interest at December 31, 2017, and the payment of the note on March 1, 2018. (4 points)

                          

Date

Description

Debit

Credit

On January 1, 2018, Sanders Company issued five-year, term bonds with a face value of $300,000. The bonds carry a stated interest of 10% payable each January 1 and July 1. (6 points)

Prepare the journal entry for the issuance assuming the bonds are issued at 97.

Date

Account Titles

Debit

Credit

Prepare the July 1 journal entries to record the payment of interest on the bond and the amortization of any discount or premium.

Date

Account Titles

Debit

Credit

Prepare the journal entry for the issuance assuming the bonds are issued at 102.

Date

Account Titles

Debit

Credit

Prepare the July 1 journal entries to record the payment of interest on the bond and the amortization of any discount or premium.

Date

Account Titles

Debit

Credit

Date

Description

Debit

Credit

Explanation / Answer

Journal entry :

Date accounts & explanation debit credit Dec 1,2017 Cash 30000      Notes payable 30000 (To record amount borrowed) Dec 31,2017 Interest expense (30000*5%*30/360) 125      Interest payable 125 (To record accured interest) Mar 1,2018 Notes payable 30000 Interest payable 125 Interest expense 250      Cash 30375 (To record notes repaid)
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