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Problem 1: Grant Co. accepted a ?400,00 face values, 6-month, 10 percent note dated May 15 from a customer. On that same day, Grant discounted the note at Eagle National Bank at a 12% discount rate. How much cash should Grant receive from the bank on May 15?
a. ?400,000
b. ?396,000
c. ?394,800
d. ?387,200
KNCB Bhd. prepared the following unadjusted trial balance on 31 December 2015 for its first year of operation: Prepare the adjusting entries for the above transactions at 31 December 2015
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