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Kelly Jones and Tami Crawford borrowed $21,600 on a 7-month, 5% note from Gem St

ID: 2526309 • Letter: K

Question

Kelly Jones and Tami Crawford borrowed $21,600 on a 7-month, 5% 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. Kelly Jones and Tami Crawford borrowed $21,600 on a 7-month, 5% 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 SHOW LIST OF ACCOUNTS SHOW LIST OF ACCOUNTS Date Account Titles and Explanation Debit Credit June 30 SHOW LIST OF ACCOUNTS SHOW LIST OF ACCOUNTS SHOW LIST OF ACCOUNTS Balance in interest payable account SHOW LIST OF ACCOUNTS SHOW LIST OF ACCOUNTS SHOW LIST OF ACCOUNTS Date Account Titles and Explanation Debit Credit Jan. 1, 2018 SHOW LIST OF ACCOUNTS SHOW LIST OF ACCOUNTS SHOW LIST OF ACCOUNTS

Exercise 10-1

Kelly Jones and Tami Crawford borrowed $21,600 on a 7-month, 5% 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 = 90*7 = 630

Journal entry :

Date accounts & explanation debit credit June 1,2017 Cash 21600     Notes payable 21600 (To record amount borrowed) June 30,2017 Interest expense (21600*5%*1/12) 90     Interest payable 90 (To record accured interest)