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McCorkle & Bungo, Inc. can borrow up to $85,000 on its bank “line of credit”. Th

ID: 2494133 • Letter: M

Question

McCorkle & Bungo, Inc. can borrow up to $85,000 on its bank “line of credit”. The company pays

monthly interest at 2 percent above prime rate. Funds are borrowed or repaid on the first day of each

month. The following activity took place during the months of January through March:

Month

Amounts Borrowed or (Repaid)

      Prime Rate

Jan.

     $25,000

6 percent

Feb.

    $(15,000)

5 percent

March       

$30,000

4 percent

_____ 2. The correct amount of interest expense for the month of March would be:

a. $225.00       b. $200.00      c. $133.33       d. $100.00   

_____ 3. The correct journal entry to record the above March event would:

A.Include a debit to cash

B. Include a debit to “Credit Line Payable”

C. Reduce reported profitability for the company

D. Decrease interest expense

E. Increase interest revenue

Month

Amounts Borrowed or (Repaid)

      Prime Rate

Jan.

     $25,000

6 percent

Feb.

    $(15,000)

5 percent

March       

$30,000

4 percent

Explanation / Answer

2.

The correct option is option - D

30000 x 4%/12 = $100.

3.

The corrcet option is option -C.

Interest expenses should be reduced for profit to show the net profitability for the company.