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Moon Inc Assigns $3,000,000 of Its Accounts Receivables as Collateral

Question 123

Multiple Choice

Moon Inc assigns $3,000,000 of its accounts receivables as collateral for a $2 million loan with a bank. The bank assesses a 3% finance charge on the loan amount and charges interest on the note at 6%. What would be the journal entry to record this transaction?


A) Debit Cash for $1,940,000, debit Interest Expense for $60,000, and credit Notes payable for $2,000,000.
B) Debit Cash for $1,940,000, debit Interest Expense for $60,000, and credit Accounts Receivable for $2,000,000.
C) Debit Cash for $1,940,000, debit Interest Expense for $60,000, debit Due from Bank for $1,000,000, and credit Accounts Receivable for $3,000,000.
D) Debit Cash for $1,820,000, debit Interest Expense for $180,000, and credit Notes Payable for $2,000,000.

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