On July1, ABC Company borrows $100,000 cash from the First Bank. The terms of the loan are, principal plus interest is due in 3 months. The interest rate is 6% annually. The journal entry to record the loan would include:   A.) A credit of $100,000 to Note Payable   B.) A credit of $106,000 to Notes Payable   C.) A debit to Notes payable of $100,000   D.) A credit to cash of $100,000

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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H6.

On July1, ABC Company borrows $100,000 cash from the First Bank. The terms of the loan are, principal plus interest is due in 3 months. The interest rate is 6% annually. The journal entry to record the loan would include:

 

A.) A credit of $100,000 to Note Payable

 

B.) A credit of $106,000 to Notes Payable

 

C.) A debit to Notes payable of $100,000

 

D.) A credit to cash of $100,000

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