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What is the entry to record September 10th transaction if fiscal year ends Sept 30. Sept 10th the company received cash for a 90 day

What is the entry to record September 10th transaction if fiscal year ends Sept 30.

Sept 10th the company received cash for a 90 day 12 percent $25,000 note payable. Interest is in addition to the face value.

Sept 30th made end of year adjusting entry to accrue interest expense.

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