The most frequently used Financial Statements are the:
General Journal Page 1 Date Account Title P.R. Debit Credit 20-- Sept. 30 Interest Receivable ($10,000 x 9% x 4/12) 300 Interest Revenue 300 (To accrue 4 months interest) When interest has been accrued, it is necessary to credit Interest Receivable at maturity. The entry to record the honoring of the note: ................
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