The following selected transactions occurred during 2016 for Mitchell Movers

The company ends it accounting year on December 31.

Apr. 1 Performed services on account for Ellison Rentals, $12,000.
Aug. 1 Received a $12,000, 3 month, 9% note from Ellison in satisfaction of its past-due account receivable.
Nov. 1 Collected the Ellison note at maturity

Prepare the journal entries to record these transactions.
What will be an ideal response

Apr 1 Accounts Receivable - Ellison 12,000
Service Revenue 12,000

Aug 1 Note Receivable - Ellison 12,000
Accounts Receivable - Ellison 12,000

Nov 1 Cash 12,270
Note Receivable - Ellison 12,000
Interest Revenue* 270

* Interest Revenue: $12,000 x .09 x 3/12 = 270

Business

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