157. If a 60-day note receivable is dated September 22, what is the maturity date of the note? 158. On May 31, a company had a balance in its accounts receivable of $103,200. Prepare journal...





157. If a 60-day note receivable is dated September 22, what is the maturity date of the note?







158. On May 31, a company had a balance in its accounts receivable of $103,200. Prepare journal entries to record the following transactions for June.



















June 2




Sold merchandise on account, $12,000. The cost of the merchandise was $7,200.




June 8




Sold $15,000 worth of accounts receivable to First Bank. First Bank charged a 4% factoring fee.




June 20




Borrowed $30,000 cash from Second National Bank, pledging $31,500 worth of accounts receivable as collateral for the loan.




159. Orman Co. sold $80,000 of accounts receivable to First Savings and incurred a 3% factoring fee. Prepare the journal entry for Orman Co. to record the sale.



160. Flax had net sales of $7,875 and its average accounts receivables is $1,250. Calculate Flax’s accounts receivable turnover:











May 15, 2022
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