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Cardinals Corporation purchased a computer on December 31, 2013, for $309,015, p

ID: 2451740 • Letter: C

Question

Cardinals Corporation purchased a computer on December 31, 2013, for $309,015, paying $88,290 down and agreeing to pay the balance in five equal installments of $44,145 payable each December 31 beginning in 2014. An assumed interest rate of 9% is implicit in the purchase price.

Prepare the journal entry at the date of purchase. (Round answers to 0 decimal places, e.g. 5,275. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round factor values to 5 decimal places, e.g. 1.25124.)

Date

Account Titles and Explanation

Debit

Credit

Date

Account Titles and Explanation

Debit

Credit


  

Date

Account Titles and Explanation

Debit

Credit

Date

Account Titles and Explanation

Debit

Credit

December 31, 2013

Equipment

259999

Discount on Notes Payable

49016

Cash

88290

Notes Payable

220725

Explanation / Answer

Cardinals Corporation purchased a computer on December 31, 2013, for $309,015, p