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On December 1,2015,Newco Borrowed $200,000 from First National Bank,and Signed

question 60

Essay

On December 1,2015,Newco borrowed $200,000 from First National Bank,and signed a 9% note payable due in one year.Interest on the note is due at maturity.
Required:
Part a.Prepare the journal entry to record the borrowing transaction.
Part b.Prepare the required adjusting entry on December 31,2015.
Part c.Prepare the journal entry to record the payment of the interest on December 1,2016.
Part d.Prepare the journal entry to record the payment of the note on December 1,2016.


Definitions:

Debt Levels

The total amount of borrowing, represented as a ratio of debt to equity or a total dollar amount.

Excessive Risk

Engaging in financial activities that have a high chance of resulting in significant loss.

Operating Leverage

A measure of how revenue growth translates into growth in operating income, indicating the degree to which a firm can increase profits by increasing sales.

Degree of Operating Leverage

A measure of how revenue growth translates into growth in operating income, indicating the level of fixed versus variable costs.

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