trent restaurant borrowed $110,000 on october 1 by signing a note payable to hometown bank. the interest…

trent restaurant borrowed $110,000 on october 1 by signing a note payable to hometown bank. the interest expense for each month is $825. the loan agreement requires trent to pay interest on january 2 for october, november and december. 1. make hometown bank’s adjusting entry to accrue monthly interest revenue at october 31, at november 30, and at december 31. date each entry and include its explanation. (record debits, then credits. select the explanation on the last line of the journal entry table.) start by making the adjusting entry to accrue monthly interest revenue for october. date accounts and explanation debit credit
Answer
Explanation:
Step1: October 31 entry
The bank has earned interest revenue for October but has not yet received the cash. We debit Interest Receivable to record the amount due and credit Interest Revenue for the $825 earned.
| Date | Accounts and Explanation | Debit | Credit |
|---|---|---|---|
| Oct 31 | Interest Receivable | 825 | |
| Interest Revenue | 825 | ||
| (To accrue interest revenue for October) |
Step2: November 30 entry
Same logic as October. Another month's interest is earned and accrued.
| Date | Accounts and Explanation | Debit | Credit |
|---|---|---|---|
| Nov 30 | Interest Receivable | 825 | |
| Interest Revenue | 825 | ||
| (To accrue interest revenue for November) |
Step3: December 31 entry
For the month of December, the interest is accrued in the same way.
| Date | Accounts and Explanation | Debit | Credit |
|---|---|---|---|
| Dec 31 | Interest Receivable | 825 | |
| Interest Revenue | 825 | ||
| (To accrue interest revenue for December) |
Answer:
October 31: Debit Interest Receivable $825, Credit Interest Revenue $825 (To accrue interest revenue for October) November 30: Debit Interest Receivable $825, Credit Interest Revenue $825 (To accrue interest revenue for November) December 31: Debit Interest Receivable $825, Credit Interest Revenue $825 (To accrue interest revenue for December)