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adjusting entry 急.......
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呢條adjusting entry 應入幾多amounts ??On 1 May 2013, the company borrowed $50,000 by signing a note of 18 months.The interest rate was 6% interest p.a. and should be paid on the last ady of every three months. No adjusting entries had been made sinve last payment.accounts : Insurance expense $ 5,000Prepaid... 顯示更多 呢條adjusting entry 應入幾多amounts ?? On 1 May 2013, the company borrowed $50,000 by signing a note of 18 months. The interest rate was 6% interest p.a. and should be paid on the last ady of every three months. No adjusting entries had been made sinve last payment. accounts : Insurance expense $ 5,000 Prepaid insurance $ 2,400 更新: financial period : 31 December 2013
最佳解答:
Paid Date: 31 July 2013 Interest Amount : $50,000 x 6% x 3/12 = $750 (A) Paid for 1 May 2013 to 31 July 2013 Paid Date: 30 October 2013 Interest Amount: $50,000 x 6% x 3/12 =$750 (B) Paid for 1 Aug 2013 to 30 Oct 2013 To be paid on 31 Jan 2014 Interest Amount: $50,000 x 6% x 3/12 =$750 Covering the period from 1 Nov 2013 to 31 Jan 2014 Relevance interest amount: $750 x 2/3 = $500 (C) Covering the period from 1 Nov 2013 to 31 Dec 2013 On 31 December 2013: P/L: Dr. Finance cost = (A) + (B) + (C)= $750 + $750 + $500 = $2,000 B/S: Cr. Bank = (A) + (B) = $750 + $750 = $1,500 B/S: Cr. Loan Interest payable = (C) = $500 Hope I can help! ^O^
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