Question

On April 1, 2020, Jones Inc. borrowed $500,000 for 20 years. Principal repayments of $25,000 and...

On April 1, 2020, Jones Inc. borrowed $500,000 for 20 years. Principal repayments of $25,000 and interest at 7% are due annually on March 31. Required a. Prepare all of the journal entries required in relation to the loan for the year ended June 30, 2020. b. What is the impact on the current ratio of reclassifying the current portion of the long-term loan?

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Answer #1
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Date Account Debit Credit
Apr 1 2020 Cash $     500,000
Loan $     500,000
Jun 30 2020 Interest Expense $          8,750
Interest Payable $          8,750
(500000*7%*3/12)
Current Portion of Long Term Loan
It will increase current liabilities and will reduce Current Ratio
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