On Nov 24, 20X1, ABC Company borrowed P750,000, 45-day loan from a bank and pledged its receivables as collateral security. ABC received the loan proceeds after deduction of P27,000 advance interest. The entry to record the transaction on Nov 24 is: Dr Cash 750,000 Cr Loans Payable 750,000 Dr Cash 723,000, Dr Discount on notes 27,000 Cr Loans Payable Dr Cash 723,000, Dr Accounts Receivable 27,000 , Cr Loans Payable 750,000 No entry required

FINANCIAL ACCOUNTING
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ISBN:9781259964947
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Chapter1: Financial Statements And Business Decisions
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29.On Nov 24, 20X1, ABC Company borrowed P750,000, 45-day loan from a bank and pledged its receivables as collateral security. ABC received the loan proceeds after deduction of P27,000 advance interest.

The entry to record the transaction on Nov 24 is:
 
 
Dr Cash  750,000     Cr Loans Payable  750,000
Dr Cash  723,000,  Dr  Discount on notes 27,000   Cr Loans Payable
Dr Cash  723,000,  Dr Accounts Receivable 27,000 , Cr  Loans Payable 750,000
No entry required 
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