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The Substance Abuse and Mental Health Services Administration (SAMHSA) found that one in four adults who have a mental illness will also struggle with substance abuse. Cutting down your alcohol intake may not be as easy as it sounds. People who want to reduce their alcohol consumption often do not realize how much of their […]

The adjusting entry will debit Interest Expense and credit Interest Payable for the amount of interest from December 1 to December 31. Adjusting entries are accounting journal entries that convert a company’s accounting records to the accrual basis of accounting. An adjusting journal entry is typically made just prior to issuing a company’s financial statements. […]

The discount on notes payable account is a balance sheet contra liability account, as it is netted off against the notes payable account to show the net liability. The $25,000 balance in Equipment is accurate, so no entry is needed in this account. As an asset account, the debit balance of $25,000 will carry over […]

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