On January 1, 2019, West company acquired a tract of land for P1,000 000. West company paid  P100,000 down and singed a two – year promissory note for the balance plus 10% interest  compounded annually. The note matures on January 1, 2021. Required: Prepared journal entries to record: Purposed of land on January 1, 2019, Accrued interest on December 31, 2019, Accrued interest on December 31, 2020, Full payments on the note on January 1, 2021

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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Problem 5:
On January 1, 2019, West company acquired a tract of land for P1,000 000. West company paid 
P100,000 down and singed a two – year promissory note for the balance plus 10% interest 
compounded annually. The note matures on January 1, 2021.
Required: Prepared journal entries to record: Purposed of land on January 1, 2019, Accrued interest on December 31, 2019, Accrued interest on December 31, 2020, Full payments on the note on January 1, 2021

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