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Exercise 10-1 Kelly Jones and Tami Crawford borrowed $9,600 on a 7-month, 10% no

ID: 2539600 • Letter: E

Question

Exercise 10-1

Kelly Jones and Tami Crawford borrowed $9,600 on a 7-month, 10% 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

LINK TO TEXT

Date

Account Titles and Explanation

Debit

Credit

June 30

LINK TO TEXT

Balance in interest payable account

LINK TO TEXT

Date

Account Titles and Explanation

Debit

Credit

Jan. 1, 2018

Exercise 10-1

Kelly Jones and Tami Crawford borrowed $9,600 on a 7-month, 10% 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

Solution:

Journal Entries

Date

General Journal

Debit

Credit

June.1

Cash

$9,600

Notes Payable

$9,600

June.30

Interest Expense (9,600*10%*1/12)

$80

Interest Payable

$80

Balance in Interest Payable Account

Money Borrowed = June 1

Period to maturity = 7 month

Interest Payable Amount for 7 months (June 1 to Dec 31) = $9,600*10%*7/12 = $560

Journal Entry on Jan 1, 2018, when the loan is paid back

Date

General Journal

Debit

Credit

Jan.1, 2018

Notes Payable

$9,600

Interest Payable

$560

Cash

$10,160

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Date

General Journal

Debit

Credit

June.1

Cash

$9,600

Notes Payable

$9,600

June.30

Interest Expense (9,600*10%*1/12)

$80

Interest Payable

$80