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The following selected transactions were completed by Zippy Do Co., a supplier o

ID: 2709950 • Letter: T

Question

The following selected transactions were completed by Zippy Do Co., a supplier of zippers for clothing:

Journalize the entries to record the transactions. If no entry is required, simply skip to the next transaction. Be sure to include the year when you enter the date in the journal. Refer to the Chart of Accounts for exact wording of account titles.

Journalize the entries to record the transactions. If no entry is required, simply skip to the next transaction. Be sure to include the year when you enter the date in the journal. Refer to the Chart of Accounts for exact wording of account titles.

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JOURNAL

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2015 Dec. 3 Received from Chicago Clothing & Bags Co., on account, a $36,000, 90-day, 6% note dated December 3. 31 Recorded an adjusting entry for accrued interest on the note of December 3. 31 Recorded the closing entry for interest revenue. 2016 Mar. 2 Received payment of note and interest from Chicago Clothing & Bags Co.

Explanation / Answer

Journal Entry

Date

Description

Post Ref.

Debit

Credit

1

2015 Dec.3

Notes Receivable

36000

Accounts Receivable-Chicago Clothing & Bags Co.

36000

2

2015 Dec.3

Interest Receivable

171.62

Interest Revenue

171.62

3

2015 Dec.3

Interest Revenue

171.62

Income Summary       

171.62

4

2016 Mar. 2

Cash

36171.62

Notes Receivable

36000

Interest Receivable

171.62

Date

Description

Post Ref.

Debit

Credit

1

2015 Dec.3

Notes Receivable

36000

Accounts Receivable-Chicago Clothing & Bags Co.

36000

2

2015 Dec.3

Interest Receivable

171.62

Interest Revenue

171.62

3

2015 Dec.3

Interest Revenue

171.62

Income Summary       

171.62

4

2016 Mar. 2

Cash

36171.62

Notes Receivable

36000

Interest Receivable

171.62