On January 1, Year 1, Stratton Company borrowed $210,000 on a 10-year, 10% installment note payable. The terms of the note require Stratton to pay 10 equal payments of $34,177 each December 31 for 10 years. The required general journal entry to record the payment on the note on December 31, Year 2 is:

A. Debit Notes Payable $34,177; credit Cash $34,177.
B. Debit Notes Payable $210,000; debit Interest Expense $13,177; credit Cash $34,177.
C. Debit Interest Expense $19,682; debit Notes Payable $14,495; credit Cash $34,177.
D. Debit Interest Expense $21,000; debit Notes Payable $13,177; credit Cash $34,177.
E. Debit Notes Payable $21,000; debit Interest Expense $13,177; credit Cash $34,177.


Answer: C

Business

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