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ewconnect mheducation.com Homework Help Save&Exit; Submi Check my work On Januar

ID: 2570514 • Letter: E

Question

ewconnect mheducation.com Homework Help Save&Exit; Submi Check my work On January 1, 2017 Eagle borrows $22.000 cash by signing a four year, 6% installment note. The note requires four equal total payments of accrued interest and principal on December 31 of each year from 2017 through 2020. aableBL lable l2. TableB Table 8.4) (Use appropriate factor(s) from the tables provided. Round your intermediate calculations and final answers to the nearest dolar amount. Round all table values to 4 decimal places, and use the rounded table values in calculations.) and Prepare the journal entries for Eagle to record the loan on January 1, 2017, and the four payments from December 31, 2017, through December 31, 2020 Journal entry worksheet Eagle borrows $22,000 cash by signing a four-year, 6% installment note. Record the issuance of the note on January 1, 2017 Note: Enter debits before credits

Explanation / Answer

Calculation of Amount of Each of Four Equal Payments:

Interest Rate = 6%

Note Value = $22,000

Present Value Annuity Factor (PVAF) @6% for 4 Years = 3.465

Installment Amount = Note Value / PVAF

= $22,000/3.465

= $6,349

Year

Opening

Balance

Interest

Principal

Balance

Amount

(Installment)

Closing

Balance

2017

22,000

1,320

5,029

6,349

16,971

2018

16,971

1,018

5,331

6,349

11,640

2019

11,640

698

5,651

6,349

5,989

2020

5,989

359

5,990

6,349

0

Date

Particulars

Debit

Credit

Jan 1, 2017

Cash

22,000

Notes Payable

22,000

Dec 31, 2017

Interest Expense

1,320

Notes Payable

5,029

Cash

6,349

Dec 31, 2018

Interest Expense

1,018

Notes Payable

5,331

Cash

6,349

Dec 31, 2019

Interest Expense

698

Notes Payable

5,651

Cash

6,349

Dec 31, 2020

Interest Expense

359

Notes Payable

5,990

Cash

6,349

Year

Opening

Balance

Interest

Principal

Balance

Amount

(Installment)

Closing

Balance

2017

22,000

1,320

5,029

6,349

16,971

2018

16,971

1,018

5,331

6,349

11,640

2019

11,640

698

5,651

6,349

5,989

2020

5,989

359

5,990

6,349

0