On November 1, 2018, Quantum Technology, a geothermal energy supplier, borrowed $16 million cash to funda geological survey. The loan was made by Nevada BancCorp under a noncommitted short-term line of creditarrangement. Quantum issued a nine-month, 12% promissory note. Interest was payable at maturity. Quantum’sfiscal period is the calendar year.Required:1. Prepare the journal entry for the issuance of the note by Quantum Technology.2. Prepare the appropriate adjusting entry for the note by Quantum on December 31, 2018.3. Prepare the journal entry for the payment of the note at maturity

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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On November 1, 2018, Quantum Technology, a geothermal energy supplier, borrowed $16 million cash to fund
a geological survey. The loan was made by Nevada BancCorp under a noncommitted short-term line of credit
arrangement. Quantum issued a nine-month, 12% promissory note. Interest was payable at maturity. Quantum’s
fiscal period is the calendar year.
Required:
1. Prepare the journal entry for the issuance of the note by Quantum Technology.
2. Prepare the appropriate adjusting entry for the note by Quantum on December 31, 2018.
3. Prepare the journal entry for the payment of the note at maturity

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