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con 22 yet The bank provide Advance to client of 10000 in cash according securities as guarantee for 6 months with 6% interest. The journal entry is: ked out of O a current account of client 10000 loan with in kind guarantee Interest revenue 9700 300 OD cash 10000 loan with in kind guarantee Interest revenue 9700 300 . loans with securities as guarantee 10000 10000 cash O d. loans with in kind guarantee 10000 Current account 100000