Calculate the present value of the note receivable

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Question - Notes Receivable - On January 1, 2018, London Inc. sold $50,000 worth of goods to Sarnia Ltd. It was determined that Sarnia Inc. had poor credit and signed a three year, zero-interest bearing note. London can borrow money at an interest rate of 1.5%.

Assume both companies follow IFRS (the effective-interest method of amortization).

Required -

A) Calculate the present value of the note receivable. Show your work for part marks.

B) Prepare the following entries for London Inc.:

1- Provide the journal entry required on January 1, 2018.

2- Provide the journal entry required on December 31, 2018.

3- Provide the journal entry required on December 31, 2019.

4- Provide the journal entry required on December 31, 2020.

Reference no: EM133069777

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