Journal entry worksheet 678 Record receipt of $2,900 of refundable deposits in December for reusable containers used to transport and store chemical-based products. Note: Enter debits before credits. Journal entry worksheet Recorded the adjusting entry for accrued interest. Note: Enter debits before credits. Journal entry worksheet Record the borrowing of $10 million cash and issuance of five-month promissory note. Interest at the prime rate of 11% was payable at maturity. Management planned to issue 10-year bonds in February to repay the note. Note: Enter debits before credits. Journal entry worksheet 1 2 3 4 5 6 8 In March, paid the entire amount of the note on its March 1 due date, using proceeds from a February issuance of $8.0 million of 10 -year bonds at face value, along with other available cash. Record the payment of the notes payable. Note: Enter debits before credits. Journal entry worksheet