National Bank granted a loan to borrower on January 1, 2021. The interest on the loan is 10% payable annually starting December 31, 2021. The loan matures in thee years on December 21, 2023. Principal amount 4,000,000 Origination fee charges against the borrower 342,100 Direct Origination Cost incurred 150,000 What is the carrying amount of the loan receivable on January 1, 2021? a. 4,000,000 b. 3,807,900 c. 4,150,000

FINANCIAL ACCOUNTING
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ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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National Bank granted a loan to borrower on January 1, 2021. The interest on the loan is 10% payable annually starting December 31, 2021. The loan matures in thee years on December 21, 2023.


Principal amount 4,000,000
Origination fee charges against the borrower 342,100
Direct Origination Cost incurred 150,000


What is the carrying amount of the loan receivable on January 1, 2021?


a. 4,000,000
b. 3,807,900
c. 4,150,000
d. 3,657,900

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