The following selected transactions relate to liabilities of Fairfox Inc., for portions of 2021. Fairfox’s fiscal year ends on December 31. 2021 April 1 Arranged a short-term line of credit with Belize Bank amounting to $20,000,000 at the bank’s prime rate of 12%. The company will pay no commitment fees for this arrangement.   July 5 Received a $75,000 refundable deposit from a major customer for mailing containers used to transport the company’s equipment.     Oct. 17 Received most of the mailing containers covered by the refundable deposit and a letter stating that the customer will retain containers represented by $12,000 of the deposit and therefore does not request a refund for that amount. The cost of the forfeited containers was $4,500.   Aug. 1 Borrowed $7 million cash from Belize Bank under the line of credit arranged in March and issued a ten-month promissory note. Interest at the prime rate of 12% was payable at maturity.   Dec. 31 Recorded appropriate adjusting entries for the liabilities described above.   Required:

FINANCIAL ACCOUNTING
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ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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  1. The following selected transactions relate to liabilities of Fairfox Inc., for portions of 2021. Fairfox’s fiscal year ends on December 31.

2021

  1. April 1 Arranged a short-term line of credit with Belize Bank amounting to $20,000,000 at the bank’s prime rate of 12%. The company will pay no commitment fees for this arrangement.

 

  1. July 5 Received a $75,000 refundable deposit from a major customer for mailing containers used to transport the company’s equipment.

 

 

  1. Oct. 17 Received most of the mailing containers covered by the refundable deposit and a letter stating that the customer will retain containers represented by $12,000 of the deposit and therefore does not request a refund for that amount. The cost of the forfeited containers was $4,500.

 

  1. Aug. 1 Borrowed $7 million cash from Belize Bank under the line of credit arranged in March and issued a ten-month promissory note. Interest at the prime rate of 12% was payable at maturity.

 

  1. Dec. 31 Recorded appropriate adjusting entries for the liabilities described above.

 

Required:

Prepare the appropriate journal entries for the transactions listed above. Please show all computations for each journal.

 

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