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Included in Gonzalez Company’s December 31 trial balance is a note receivable of

ID: 2493578 • Letter: I

Question

Included in Gonzalez Company’s December 31 trial balance is a note receivable of $13,560. The note is a 4-month, 10% note dated October 1. Prepare Gonzalez’s December 31 adjusting entry to record $339 of accrued interest, and the February 1 journal entry to record receipt of $14,012 from the borrower. (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. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit

Explanation / Answer

Journal entry

Date

accounts

debit

Credit

Dec 31

Interest receivable

339

To interest income

339

Feb 1

cash

14,012

To interest receivable

339

To notes receivable

13,560

Date

accounts

debit

Credit

Dec 31

Interest receivable

339

To interest income

339

Feb 1

cash

14,012

To interest receivable

339

To notes receivable

13,560