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Bennett Enterprises issues a $675,000, 45-day, 4% note to Spectrum Industries fo

ID: 2583755 • Letter: B

Question

Bennett Enterprises issues a $675,000, 45-day, 4% note to Spectrum Industries for merchandise inventory.

Chart of Accounts-Bennett Ent.

Chart of Accounts-Spectrum Ind.

Journal-Bennett Ent.

PAGE 1

JOURNAL

ACCOUNTING EQUATION

1

2

3

4

5

Journal-Spectrum Ind.

PAGE 1

JOURNAL

ACCOUNTING EQUATION

1

2

3

4

5

Required: A. Journalize Bennett Enterprises’ entries to record (refer to the company’s Chart of Accounts for exact wording of account titles): 1. the issuance of the note. 2. the payment of the note at maturity. Assume a 360-day year. B. Journalize Spectrum Industries’ entries to record (refer to the company’s Chart of Accounts for exact wording of account titles): 1. the receipt of the note. 2. the receipt of the payment of the note at maturity. Assume a 360-day year.

Explanation / Answer

A)

1. Accounts payable 675000

Notes payable 675000

2. Notes payable 675000

Interest expense (675000 X 4% X 45/360) 3375

Cash 678375

B) 1) Notes receivable 675000

Sales 675000

2) Cash 678385

Notes receivable 675000

Interest revenue 3375

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