Use the following information for questions.
On January 1 of this year, Gertoni Lenders agrees to lend Ester Corp. $150,000. Ester Corp. signs a $150,000, 6%, 9-month loan. Interest is due at maturity.
-The entry made by Ester Corp. on January 1 to record the receipt of the loan is 
Definitions:
Future Cash Flows
The projected inflows and outflows of cash over a specific future period, vital for financial planning and valuing investments.
Capital Investment Analysis
Capital investment analysis is the process of evaluating the potential returns of an investment in fixed assets, considering factors such as cost, life expectancy, and the benefits it will provide.
Sunk Cost
A cost that is not affected by subsequent decisions.
Manufacturing Productivity
measures the efficiency of the production process, typically quantified as the ratio of outputs produced to inputs used in the manufacturing process.
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