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Miranda Company borrowed $100,000 cash on September 1, 2010, and signed a one-ye

ID: 2455089 • Letter: M

Question

Miranda Company borrowed $100,000 cash on September 1, 2010, and signed a one-year 6%, interest-bearing note payable. The interest and principal are both due on August 31, 2011. Assume that the appropriate adjusting entry was made on December 31, 2010 and that no adjusting entries have been made during 2011. The required journal entry to pay the note on August 31, 2011 would be which of the following?

a) option a

b) option b

c) option c

d) option d

3)

$400,000

$480,000

$350,000

$300,000

a)

b)

c)

d)

Explanation / Answer

1) Entry to be passed : on 31/08/2011

       Notes Payable                      100,000

        Accrued interest                2,000

        Interest expense                    4,000

                   To     Cash                                           106,000

    (being interest due on notes payable for 4 months and accrued

    interest for last years are paid along with principle)

2) The outstanding commonstock will reduced ie common stock will transfered to trasury stock

    Since number of shares outstanding is reduced earning per share will increse

3) data missing