21. On January $10,000, X company sold merchandise on account to Y company for $12,000, n/30. On February 9, Y company gave X company a 10% promissory note in settlement of this account.

Prepare journal entry to record the sale and the settlement of the accounts receivable.

1 answer

The journal entry to record the sale of merchandise on account on January 21, 20XX would be:

Accounts Receivable - Y Company 12,000
Sales 12,000

The journal entry to record the settlement of the accounts receivable on February 9, 20XX would be:

Notes Receivable - Y Company 10,800
Interest Income 200
Accounts Receivable - Y Company 12,000