On January 1, 2017, Shea Landscaping borrowed $100,000 on a 15%, 10-year note with annual installment payments of $10,000 plus interest due on December 31 of each year

Prepare the journal entry for the first installment payment made on December 31, 2017.
What will be an ideal response

Long-Term Notes Payable ($100,000 / 10 ) 10,000
Interest Expense ($100,000 x 15%) 15,000
Cash 25,000

Business

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Purchases equals cost of goods sold plus beginning merchandise inventory minus ending merchandise inventory

Indicate whether the statement is true or false

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In computing the annual lease payments, the lessor deducts only a guaranteed residual value from the fair market value of a leased asset.

a. true b. false

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