湖北经济学院双语会计练习册第11章.docVIP

Prob. 11–1B 1. Apr. 7 Cash 20,000 Notes Payable 20,000 May 10 Equipment 87,600 Interest Expense ($90,000 × 120/360 × 8%) 2,400 Notes Payable 90,000 June 6 Notes Payable 20,000 Interest Expense ($20,000 × 60/360 × 6%) 200 Notes Payable 20,000 Cash 200 July 6 Notes Payable 20,000 Interest Expense ($20,000 × 30/360 × 9%) 150 Cash 20,150 Aug. 3 Merchandise Inventory 18,000 Accounts Payable—Hamilton Co. 18,000 Sept. 2 Accounts Payable—Hamilton Co. 18,000 Notes Payable 18,000 7 Notes Payable 90,000 Cash 90,000 Nov. 1 Notes Payable 18,000 In