Thursday, May 19, 2011

P11-5A Fordyce Electronics issues a $400,000, 8%, 10-year mortgage note on December 31, 2007-ANSWER KEY

P11-5A Fordyce Electronics issues a $400,000, 8%, 10-year mortgage note on December 31, 2007. The proceeds from the note are to be used in financing a new research laboratory. The terms of the note provide for semiannual installment payments, exclusive of real estate taxes and insurance, of $29,433. Payments are due June 30 and December 31.

Complete the installment payments schedule for the first 2 years. (Round answers to 0 decimal places, e.g. 125. Use rounded amounts for future calculations.)

Semiannual
Interest Period Cash Payment Interest Expense Reduction
of Principal Principal Balance
Issue Date $
1 $ $ $
2
3
4


Prepare the entries for (1) the loan and (2) the first two installment payments. (For multiple debit/credit entries, list amounts from largest to smallest eg 10, 5, 3, 2.)

Date Account / Description Debit Credit
2007
Dec. 31 $
$
2008
June 30 $
$
$
Dec. 31 $

Show how the total mortgage liability should be reported on the balance sheet at December 31, 2008.

Current liabilities 12/31/08

Long-term liabilities

Here's the SOLUTION

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