On November 1, 20x1, ABC discounted a P1,000,000, 90-day note, received from a customer on September 15, 20x1, with a bank at 16% on a with recourse basis. The discounting is treated as a conditional sale. The bank used 365 days a year in computing the discounts. On December 14, 20x1, the maker of the note defaulted and the bank charged ABC the maturity value of the note plus a protest fee of P1,000. The entry to record the cash payment to the bank for the dishonored note would include a debit to (follow this example for your answer: Notes Receivable 2,200)

FINANCIAL ACCOUNTING
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ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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22. On November 1, 20x1, ABC discounted a P1,000,000, 90-day note, received from a customer on September 15, 20x1, with a bank at 16% on a with recourse basis. The discounting is treated as a conditional sale. The bank used 365 days a year in computing the discounts. On December 14, 20x1, the maker of the note defaulted and the bank charged ABC the maturity value of the note plus a protest fee of P1,000. The entry to record the cash payment to the bank for the dishonored note would include a debit to (follow this example for your answer: Notes Receivable 2,200)

The correct answer is: Accounts Receivable 5,270

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