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On February 1, 2016, Success Company accepted a six-month note receivable as an extention of time for a balance of $15,000 owing from Climbing Company. The note has an annual interest rate of 4%. Success Company has a June 30 year end.

Required a) Prepare the appropriate journal entry for Success Company when the note is signed.

Do not enter dollar signs or commas in the input boxes.

Date

Account Title and Explanation

Debit

Credit

Feb 1

AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationAdvertising ExpenseAllowance for Doubtful AccountsBad Debt ExpenseCashInsurance ExpenseInterest ExpenseInterest PayableInterest ReceivableInterest RevenueNotes PayableNotes ReceivablePrepaid InsurancePrepaid RentPrepaid Services

Answer

AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationAdvertising ExpenseAllowance for Doubtful AccountsBad Debt ExpenseCashInsurance ExpenseInterest ExpenseInterest PayableInterest ReceivableInterest RevenueNotes PayableNotes ReceivablePrepaid InsurancePrepaid RentPrepaid Services

Answer

To convert accounts receivable to a note

b) Prepare the appropriate journal entry for the year-end adjustment.

Round your answers to 2 decimal places.

Date

Account Title and Explanation

Debit

Credit

Jun 30

AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationAdvertising ExpenseAllowance for Doubtful AccountsBad Debt ExpenseCashInsurance ExpenseInterest ExpenseInterest PayableInterest ReceivableInterest RevenueNotes PayableNotes ReceivablePrepaid InsurancePrepaid RentPrepaid Services

Answer

AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationAdvertising ExpenseAllowance for Doubtful AccountsBad Debt ExpenseCashInsurance ExpenseInterest ExpenseInterest PayableInterest ReceivableInterest RevenueNotes PayableNotes ReceivablePrepaid InsurancePrepaid RentPrepaid Services

Answer

To accrue interest at year end

c) Climbing Company honoured the note. Prepare the appropriate journal entry upon payment.

Round your answers to 2 decimal places. Enter credit entries in alphabetical order.

Date

Account Title and Explanation

Debit

Credit

Aug 1

AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationAdvertising ExpenseAllowance for Doubtful AccountsBad Debt ExpenseCashInsurance ExpenseInterest ExpenseInterest PayableInterest ReceivableInterest RevenueNotes PayableNotes ReceivablePrepaid InsurancePrepaid RentPrepaid Services

Answer

AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationAdvertising ExpenseAllowance for Doubtful AccountsBad Debt ExpenseCashInsurance ExpenseInterest ExpenseInterest PayableInterest ReceivableInterest RevenueNotes PayableNotes ReceivablePrepaid InsurancePrepaid RentPrepaid Services

Answer

AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationAdvertising ExpenseAllowance for Doubtful AccountsBad Debt ExpenseCashInsurance ExpenseInterest ExpenseInterest PayableInterest ReceivableInterest RevenueNotes PayableNotes ReceivablePrepaid InsurancePrepaid RentPrepaid Services

Answer

AnswerAccounts PayableAccounts ReceivableAccumulated DepreciationAdvertising ExpenseAllowance for Doubtful AccountsBad Debt ExpenseCashInsurance ExpenseInterest ExpenseInterest PayableInterest ReceivableInterest RevenueNotes PayableNotes ReceivablePrepaid InsurancePrepaid RentPrepaid Services

Answer

To receive note at maturity

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