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The Company Borrowed $1 Million on 1 June 2012,with Principal

Question 1

Multiple Choice

The company borrowed $1 million on 1 June 2012,with principal and interest to be repaid in 3 years' time.The interest rate is 12%.The effect on the 30 June 2013 financial statements was:


A) an increase in liabilities and a decrease in profit
B) an increase in liabilities but no effect on profit
C) an increase in profit but no effect on liabilities
D) no effect on either profit or liabilities.

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