Question 2: Colt Electronics issues a $600,000, 8%, 10-year mortgage note on December 31, 2010, to help finance a plant expansion program. The terms provide for semiannual installment payments, not including real estate taxes and insurance, of $44,149. Payments are due June 30 and December 31. Required: (a) Prepare an installment payment schedule for the first 2 years. (b) Prepare the entries for (1) the mortgage loan and (2) the first two installment payments. (c) Show how the total mortgage liability should be reported on the balance sheet at December 31, 2011.

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Chapter1: Financial Statements And Business Decisions
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Question 2:
Colt Electronics issues a $600,000, 8%, 10-year mortgage note on December 31, 2010, to help finance a plant
expansion program. The terms provide for semiannual installment payments, not including real estate taxes and insurance, of $44,149. Payments are due June 30 and December 31.
Required:
(a) Prepare an installment payment schedule for the first 2 years.
(b) Prepare the entries for (1) the mortgage loan and (2) the first two installment payments.
(c) Show how the total mortgage liability should be reported on the balance sheet at December 31, 2011.

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