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Kelly Jones and Tami Crawford borrowed $21,000 on a 7-month, 8% note from Gem St

ID: 2570567 • Letter: K

Question

Kelly Jones and Tami Crawford borrowed $21,000 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

Kelly Jones and Tami Crawford borrowed $21,000 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

1.entry to record the receipt of the funds from the loan.

2. Prepare the entry to accrue the interest on June 30.

3.

Balance in interest payable account:

=21000×8%×7/12

=$980

4. entry required on January 1, 2018, when the loan is paid back.

June 1 Cash $21,000 Notes payable $21,000