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Moon Inc Assigns $1,500,000 of Its Accounts Receivables as Collateral

Question 104

Multiple Choice

Moon Inc assigns $1,500,000 of its accounts receivables as collateral for a $1 million loan with a bank.The bank assesses a 3% finance fee and charges interest on the note at 6%.What would be the journal entry to record this transaction?


A) Debit Cash for $970,000, debit Finance Charge for $30,000, and credit Notes payable for $1,000,000.
B) Debit Cash for $970,000, debit Finance Charge for $30,000, and credit Accounts Receivable for $1,000,000.
C) Debit Cash for $970,000, debit Finance Charge for $30,000, debit Due from Bank for $500,000, and credit Accounts Receivable for $1,500,000.
D) Debit Cash for $910,000, debit Finance Charge for $90,000, and credit Notes Payable for $1,000,000.

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