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申論題資訊

試卷:107年 - 107 東吳大學_暑假轉學生招生考試_商學(進修學士班)二年級:會計學#105542
科目:研究所、轉學考(插大)◆會計學
年份:107年
排序:0

題組內容

題組 E - 請依據下列資料回答第 12 至 15 題:
 Techynecky Inc. has issued a $500,000, 12%, 15-year mortgage note payable on December 31, 2016 to finance the purchase of a new piece of equipment (cash is received in this case). The terms provide for semiannual installment payments of $36,324 on June 30 and December 31.
 INSTRUCTIONS: (各項金額皆計算至整數位。)

申論題內容

13. Prepare the journal entry to record the first installment payment of the mortgage note on June 30, 2017.