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Quechua Company Borrowed $90,000 Cash on January 1, 2019, by Signing

Question 100

Multiple Choice

Quechua Company borrowed $90,000 cash on January 1, 2019, by signing an 8% mortgage note that is to be repaid in 10 equal annual end-of-year payments. The first payment is due on December 31, 2019.
The journal entry to record the first payment will include:


A) A debit to Notes Payable for $7,200
B) A debit to Notes Payable for $13,413
C) A debit to Interest Expense for $13,413
D) A debit to Notes Payable for $6,213

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