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Flush Mate Co. wholesales bathroom fixtures. During the current fiscal year, Flu

ID: 2709951 • Letter: F

Question

Flush Mate Co. wholesales bathroom fixtures. During the current fiscal year, Flush Mate Co. received the following notes:

Date

Face Amount

Term

Interest Rate

1. Determine for each note (a) the due date and (b) the amount of interest due at maturity, identifying each note by number.

Note

Due Date

Interest Due at Maturity

2. Journalize the entry to record the dishonor of Note (3) on its due date. Refer to the Chart of Accounts for exact wording of account titles.

PAGE 1

JOURNAL

1

2

3

3. Journalize the adjusting entry to record the accrued interest on Notes (5) and (6) on December 31. Refer to the Chart of Accounts for exact wording of account titles.

PAGE 1

JOURNAL

1

2

4. Journalize the entries to record the receipt of the amounts due on Notes (5) and (6) in January. Refer to the Chart of Accounts for exact wording of account titles.

PAGE 1

JOURNAL

1

2

3

4

5

6

7

8

Date

Face Amount

Term

Interest Rate

1. Mar. 6 $84,500 45 days 6% 2. Apr. 23 21,700 60 days 9% 3. July 20 43,900 120 days 5% 4. Sept. 6 51,500 90 days 6% 5. Nov. 29 30,600 60 days 5% 6. Dec. 30 71,300 30 days 6%

Explanation / Answer

Part 1)

___________

Part 2)

The journal entry is as follows:

___________

Part 3)

Note 5:

___________

Note 6:

___________

Part 4)

Date Term MaturityDate (Date + Term) Face Amount Interest Rate Interest Due (Face Amount*Term/365*Interest Rate) 1 06Mar 45 20Apr 84,500 6% 625.07 2 23Apr 60 22Jun 21,700 9% 321.04 3 20Jul 120 17Nov 43,900 5% 721.64 4 06Sep 90 05Dec 51,500 6% 761.92 5 29Nov 60 28Jan 30,600 5% 251.51 6 30Dec 30 29Jan 71,300 6% 351.62