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Tony\'s favorite memories of his childhood were the times he spent with his dad

ID: 2464285 • Letter: T

Question

Tony's favorite memories of his childhood were the times he spent with his dad at camp. Tony was daydreaming of those days a bit as he and Suzie jogged along a nature trail and came across a wonderful piece of property for sale. He turned to Suzie and said, "I've always wanted to start a camp where families could get away and spend quality time together. If we just had the money, I know this would be the perfect place." They called severla banks and on January 1, 2017, Great Adventures obtained a $520,000, 6% 8-year installment loan from Summit bank. Monthly payments of $6, 834 are required at the end of each month over the life of a 8-year loan. Each monthly payment of $6,834 includes both interest expense and principal payments (i.e., reduction of the loan amount.)

Late that night tony exclaimed, "520,000 for our new camp, this has to be the best news ever."

1. Complete the first three rows of an amortization table

2 .Record the note payable on January 1, 2017, and the first two payments on January 31, 2017, and February 28, 2017. (Record the issuance of note payable)

Date Cash Paid Interest Expense Decrease in Carrying Value Carrying Value 01/01/2017 01/31/2017 02/28/2017

Explanation / Answer

1

2

3

4

5

Date

Cash Paid

Interest Expense @ 6%

Decrease In Carrying Value

Carrying Value

Monthly Payment

column x Interest rate

2-3

Previous Carrying Value- 4

1/1/2017

                                       520,000

1/31/2017

                                6,834

                            2,600

                                             4,234

                                       515,766

1/28/2017

                                6,834

                            2,579

                                             4,255

                                       511,511

Record the note Payable on Jan 1,2017

Jan 1 2017

   Dr Cash                                                              $520,000

Cr Notes payable                                                                           $520,000

Jan 31 2017

Dr Interest Expense                                       $2,600

Dr Notes Payable            (Bal fig)                 $4,234

      Cr Cash           ( Monthly payment)                                       $6,834

Recording of First Intallment

Feb 28 2017

Dr Interest Expense                                       $2,579

Dr Notes Payable            (Bal fig)                 $4,255

      Cr Cash           ( Monthly payment)                                       $6,834

Recording of second Intallment

1

2

3

4

5

Date

Cash Paid

Interest Expense @ 6%

Decrease In Carrying Value

Carrying Value

Monthly Payment

column x Interest rate

2-3

Previous Carrying Value- 4

1/1/2017

                                       520,000

1/31/2017

                                6,834

                            2,600

                                             4,234

                                       515,766

1/28/2017

                                6,834

                            2,579

                                             4,255

                                       511,511