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1.Alpha Company prepares quarterly adjusting entries. On November 1, 2017, Alpha

ID: 2561996 • Letter: 1

Question

1.Alpha Company prepares quarterly adjusting entries. On November 1, 2017, Alpha Company purchased equipment with a sticker price of $8,515 and signed a note due in 9 months for $10,000 that included interest in the value of the note. Use this information to prepare a general journal entry for the November 1 equipment purchase. Prepare any additional general journal adjusting entries for Fiscal Years 2017 & 2018. Additionally, prepare the general journal entry to record the payment of the note when due in 2018.

General Journal

Date

Accounts

Debit

Credit

8/31/17

9/30/17

12/31/17

3/31/18

5/31/18

Date

Accounts

Debit

Credit

8/31/17

9/30/17

12/31/17

3/31/18

5/31/18

Explanation / Answer

Solution:

Journal Entries

Date

Accounts

Debit

Credit

Nov.1, 2017

Equipment

$8,515

Discount on Notes Payable

$1,485

   Notes Payable

$10,000

(Equipments purchased and signed a Notes Payable on discount)

Dec.31, 2017

Interest Expenses

$330

Discount on Notes Payable

$330

(2 months interest expenses recorded 1485/9*2)

March.31, 2018

Interest Expenses

$495

Discount on Notes Payable

$495

(3 months interest expenses recorded 1485/9*3)

June.30, 2018

Interest Expenses

$495

Discount on Notes Payable

$495

(3 months interest expenses recorded 1485/9*3)

Aug.1, 2018

Notes Payable

$10,000

Interest Expenses

$165

   Cash

$10,000

   Discount on Notes Payable (1485/9*1)

$165

(Notes payable paid and 1 month interest expenses recorded)

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Date

Accounts

Debit

Credit

Nov.1, 2017

Equipment

$8,515

Discount on Notes Payable

$1,485

   Notes Payable

$10,000

(Equipments purchased and signed a Notes Payable on discount)

Dec.31, 2017

Interest Expenses

$330

Discount on Notes Payable

$330

(2 months interest expenses recorded 1485/9*2)

March.31, 2018

Interest Expenses

$495

Discount on Notes Payable

$495

(3 months interest expenses recorded 1485/9*3)

June.30, 2018

Interest Expenses

$495

Discount on Notes Payable

$495

(3 months interest expenses recorded 1485/9*3)

Aug.1, 2018

Notes Payable

$10,000

Interest Expenses

$165

   Cash

$10,000

   Discount on Notes Payable (1485/9*1)

$165

(Notes payable paid and 1 month interest expenses recorded)