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On October 2, 2009, Allen Jewelry Company Accepted a 120-Day

Question 45

Multiple Choice

On October 2, 2009, Allen Jewelry Company accepted a 120-day, 10% note for $2,400 in settlement of an overdue account receivable. Interest revenue was accrued on December 31, 2009. Which of the following will be included in the entry to record the default of the note on the due date?


A) A $80 credit to Interest revenue
B) A $20 credit to Interest revenue
C) A $20 credit to Interest receivable
D) A $80 credit to Interest receivable

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