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Kelly Jones and Tami Crawford borrowed $15,000 on a 7-month, 8% note from Gem St

ID: 2523694 • Letter: K

Question

Kelly Jones and Tami Crawford borrowed $15,000 on a 7-month, 8% 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

Open Show Work

Kelly Jones and Tami Crawford borrowed $15,000 on a 7-month, 8% 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.

Explanation / Answer

Journal entry :

Balance in interest payable account on december 31,2017 = 100*7 = 700

Date accounts & explanation debit credit June 1,2017 Cash 15000 Notes payable 15000 (To record notes payable) June 30,2017 Interest expense (15000*8%*1/12) 100 Interest payable 100 (To record accured interest)