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。)

14. Prepare the journal entry to record the second installment payment of the mortgage note on December 31, 2017