The current liabilities of Perniagaan IZ Rizkyat as at 1 January 2013 were as follows: Pada 1 Januari 2013, buku lejar Perniagaan IZ Rizky menunjukkan baki liability semasa seperti berikut : RM Accounts payable Akaun belum bayar Unearned service revenue | 16,000 Hasil perkhidmatan belum terperoleh 44,600 Transactions which occurred during January 2013 Urusniaga yang berlaku sepanjang Januari 2013 Date Tarikh Made RM35,000 bank loan by issuing a note payable with interest rate of 9% and a maturity period of 6 months. Mendapat RM 35,000 dari CIMB untuk pinjaman berbentuk nota belum bayar, 6 bulan, 9%. Jan 1 Issued 12% 4-month note payable of RM20,000. Mengeluarkan nota 4 bulan, 12% untuk meminjam RM 20,000. Jan 1 |Jan 12 Provided service to customer who has paid RM10,000 in advance. Memberi perkhidmatan kepada pelanggan yang bayarannya RM 10,000 telah diterima terdahulu. Jan 20 Sold 600 units of new product on credit at RM55 each. The new products are entitled for 1-year warranty. Menjual satu keluaran baru secara kredit berjumlah 600 unit pada harga RM 55 seunit. Keluaran baru ini diberi jaminan selama 1 tahun. Required: (a) Prepare (CLO 3, C3) journal entries to record transactions involved (omit explanation). Rekodkan semua urusniaga tersebut ke jurnal (tanpa keterangan). (b) Prepare (CLO 3, C3) adjusting entries on 31 January 2013 for (omit explanation): Sediakan catatan pelarasan (tanpa keterangan) pada 31 Januari 2013 untuk: The notes payable held. Nota belum bayar yang masih dipegang. Company's estimation for warranty liability is 8% over sales. Replacement will be offered if the defective goods are returned within one-year warranty period. Anggaran liabiliti jaminan dengan andaian bahawa 8% dari jualan keluaran baru akan dipulangkan untuk digantikan dengan barang baru dalam tempoh jaminan 1 tahun. (e) Prepare (CLO 3, C4) the Statement of Financial Position (current liability section only) as at 31 January 2013. Sediakan catatan liabiliti semasa dalam Penyata Kedudukan Kewangan Perniagaan IZ Rizky pada 31 Januari 2013.

E10-3A  Accrued Interest Payable Compute the interest accrued on each of the following notes payable owed by Northland, Inc., on December 31: Lender                                                                  Date of Note      Principal               Interest Rate                      Term Maple                                                                   11/21                     $18,000                 11%                                        120 day Wyman                                                                12/13                     14,000                   8                                              90 days Nahn                                                                     12/10                     16,000                   12                                           60 days