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Date Face amount Term Interest Rate 1. April 10 $45,000 60 days 4 % 2. June 24 18,000 30 days 6 3. July 1 36,000 120 days 6 4. Oct 31 36,000 60 days 9 5. Nov 15 54,000 60 days 6 6. Dec 27 40,500 30 days 4 Note 2. Due date, July 24; Interest due at maturity, $90 Instructions
1. Determine for each note(a) the due date and (b) the amount of interest due at maturity, identifying each note by number 2. Journalize the entry to record the dishonor of Note(3) on its due date 3. Journalize the adjusting entry to record the accrued interest on Notes(5) and (6) on December 31. 4. Journalize the entries to record the receipt of the amounts due on Notes(5) and (6) in January. Accounting
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