Problem 24 Safari Bank granted a loan to a borrower on Jan. 1, 2020. The interest on the loan is 8% payable annually starting Dec. 31,2020. The loan matures in three years on Dec. 31,2022. Data related to the loan are: Principal amount 1,500,000 Origination fees charged against the borrower 50,000 Direct Origination cost incurred 130,150 After consideration of the origination fees charged against the borrower and the direct origination cost incurred, the effective rate on the loan is 6%. Required: 1. Prepare a table of amortization for the loan receivable. 2. Prepare the journal entries for 2020, 2021 and 2022.

Essentials Of Investments
11th Edition
ISBN:9781260013924
Author:Bodie, Zvi, Kane, Alex, MARCUS, Alan J.
Publisher:Bodie, Zvi, Kane, Alex, MARCUS, Alan J.
Chapter1: Investments: Background And Issues
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Problem 24
Safari Bank granted a loan to a borrower on Jan. 1, 2020. The interest on the loan is 8% payable annually starting Dec. 31,2020. The loan matures in three years on Dec. 31,2022. Data related
to the loan are:
Principal amount 1,500,000
Origination fees charged against the borrower 50,000
Direct Origination cost incurred 130,150
After consideration of the origination fees charged against the borrower and the direct origination cost incurred, the effective rate on the loan is 6%.

Required:
1. Prepare a table of amortization for the loan receivable.
2. Prepare the journal entries for 2020, 2021 and 2022.

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