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Money Entity (ME) Obtains a Three-Year Loan from Republic Bank

Question 25

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Money Entity (ME) obtains a three-year loan from Republic Bank (RB) for $500,000 under normal market terms, with interest payable annually at a variable rate of interest specified as one-year LIBOR plus 200 basis points. To obtain the loan, ME paid RB transactions fees of $5,000. What is the proper way ME should account for this loan?

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