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As per your question, only interest entries are explained above
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Α Α C D 2 Date General Journal 3 Mar-31 Cash Interest revenue 5 (Interest from Jan to March Recorded) Debit Credit 9000 9000 7 9000 Jun-30 Cash Interest revenue (Interest from April to June Recorded) 9000 10
В 2 Date General Journal 3 11383 Cash Interest revenue (Interest from Jan to March Recorded) Debit Credit =+D4 =+(300000*12%)*3/12 =+D8 11110 Cash Interest revenue (Interest from April to June Recorded) =+(300000*12%)*3/12 10
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