On November 1, Alan Company signed a 120-day, 12% note payable, with a face value of $9900. What is the adjusting entry for the accrued interest at December 31 on the note? (Use 360 days a year.)

A. Debit Interest Payable, $396; credit Interest Expense, $396.
B. Debit Interest Expense, $264; credit Interest Payable, $264.
C. Debit Interest Expense, $198; credit Interest Payable, $198.
D. Debit Interest Payable, $132; credit Interest Expense, $132.
E. No adjusting entry is required.


Answer: C

Business

You might also like to view...

A bank makes credit entries into a depositor's account for all of the following except ________

a. proceeds for a loan made to the company by the bank b. service charges c. deposits made by electronic funds transfer d. correction of bank errors

Business

A sprint burndown chart is used to monitor progress toward completion of the project.

Answer the following statement true (T) or false (F)

Business

With a batch size of 300 units, what is the capacity of process A as shown in Scenario 6.1?

A) 10.3 units per hour B) 11.5 units per hour C) 12.7 units per hour D) 13.9 units per hour

Business

What precautions should merchant sellers take to protect themselves against consumers who legally challenge contract terms formed online?

Business