On January 1, 2019, Carson Inc sold used equipment with a cost of S15,000 and a carrying amount of $2,500 to Disc Corp. in exchange for a $5,000, three-year non-interest-bearing note receivable. Aitocs Inc. typically borrows funds at a rate of 10%, while Bathgate Corp. has various lines of credit at 9%. Assume that Carson follows IFRS.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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On January 1, 2019, Carson Inc sold used equipment with a cost of S15,000 and a carrying
amount of $2,500 to Disc Corp. in exchange for a $5,000, three-year non-interest-bearing note
receivable. Aitocs Inc. typically borrows funds at a rate of 10%, while Bathgate Corp. has various
lines of credit at 9%. Assume that Carson follows IFRS.
Required:
Prepare all journal entries related to the transaction in 2019, 2020, and 2021 for Aitocs Inc.
(Show your calcuations) 

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