adjusting entries are required quizletadjusting entries are required quizlet

The preparation of adjusting entriesis the fifth step of accounting cycle and starts after the preparation of unadjusted trial balance. All revenue received or all expenses paid in advance cannot be reported on the income statement of the currentaccounting period. a. Debit Income Summary $15,250; Lubke Corporation's contribution format income statement for the most recent month follows: Sales $506,000 Variable expenses $236,500 Contribution margin $269,500 Fixed expenses $241,700 Net operating income $27,800 Required: a. Compute the degree of oper, If the Cost of Goods Sold was understated in Period 1, then the Cost of Goods Sold and gross profit in Period 2 will be: A. both understated. The asset originally cost $80,000 and had accumulated depreciation of $55,000 at the time of the sale. As the debit balance in the asset account Prepaid Insurance expires, there will need to be an adjusting entry to 1) debit Insurance Expense, and 2) credit Prepaid Insurance. If your monthly income is $1,200 and your monthly debt payments total$180, what is your debt-payments-to-income ratio (DPR)? Calculate the amount of gross profit to be recognized in each of the three years assuming the following costs incurred and costs to complete information. Expired costs are reported as fixed assets on a company's balance sheet. Top Adjusting Entries Flashcards Ranked by Quality Mastering Adjusting Entries Mastering Adjusting Entries Flashcard Maker: Erinne M Perry 172 Cards - 7 Decks - 59 Learners Let's assume that Servco Company receives $4,000 on December 10 for services it will provide at a later date. $1,000 on the income statement A. Which of the following is/are the purpose of adjusting entries? The adjusting entry to record the revenue earned by the seller fulfilling its obligation results in a ___________ to the Deferred Revenue account. Use the following information to answer questions 60 - 65: win. When interest has been earned but no cash has been received and no billing paperwork has been processed in the accounting records, a company will need to accrue 1) interest revenue or interest income, and 2) an asset such as Interest Receivable. We now offer 10 Certificates of Achievement for Introductory Accounting and Bookkeeping. In its 1st year of business, Daily Grind, Inc. purchased $1,000 of supplies of which it only has $300 left at the end of the period. What type of entry will increase the normal balance of the general ledger account Service Revenues? The following questions pertain to the Something similar to Situation 2 occurs when a company purchases equipment to be used in the business. Assume the company records adjusting entries monthly. Harold Averkamp (CPA, MBA) has worked as a university accounting instructor, accountant, and consultant for more than 25 years. SungSam Enterprises reports the following data: Sales $340,000 Variable costs 180,000 Contribution margin $160,000 Fixed costs 80,000 Income from operations $80,000 Determine SungSam Enterprises' operating leverage. jessica_martin37. Prepaid Insurance (The $6,000 credit from the reversing entry on January 2, plus the $6,000 debit from the vendor's invoice equals $0.) What is the net cost of the goods if Geran Company pays within the discount period? Reversing entries will be dated as of the first day of the accounting period immediately following the period of the accrual-type adjusting entries. Nearly all adjusting entries involve a minimum of one balance sheet account and a minimum of one income statement account. 800 For December 27 through 31, the company should have an asset Prepaid Insurance or Prepaid Expenses of $6,000. Which is the best evidence for the idea that immigrants help the United States economy? What type of entry will increase the normal balance of the general ledger account that reports the amount owed as of the balance sheet date for a company's accrued expenses? On August 31, Bristol, Inc. made an adjusting entry to account for the insurance that expired during the month of August. b. less than those reported unde, There are three methods of matching costs with revenue: (a) Directly match a specific form of revenue with a cost incurred in generating that revenue, (b) Indirectly match a cost with the periods during which it will provide benefits or revenue, and (c) I, The excess of cost over the fair market value of net assets acquired when one company purchases another company should be reported as a(n) : a. fixed asset. Credit entries appear on the right side of a T-account. According to accrual concept of accounting, revenue is recognized in the period in which it is earned and expenses are recognized in the period in which they are incurred. Assume that the adjusting entry for the accrued expenses was not recor, If a firm reports net income of $71,000 prior to making adjusting entries for the following items: expired rent, $5,100; depreciation expense, $6,300; and supplies used, $1,700, assume that the required adjusting entries have not been made. Which of the following accounts found on an unadjusted balance typically require adjusting entries? All revenues and expenses should be accounted for. What type of entry will increase the balances that are normally found in the accounts Accumulated Depreciation and Allowance for Doubtful Accounts? Revenues understated Cr. b) at the end of the accounting period they are incurred in. Other Quizlet sets. My mother wanting to know where I am ____ the main reason she calls me. Depreciation allocates the asset's cost (minus any expected salvage value) to expense in the accounting periods in which the asset is used. Accounts Payable---Amount owed for supplies purchased on account. However, the equipment is expected to be used for ten years. For the same period, Save-A-Lot reported income before income taxes of $87,130. 29. Supplies are recorded as a(n) ______ when purchased. Indicate the dollar amount of the effect and the directi. Prepaid expenses that have not been used up or have not yet expired are reported as assets. The remaining $1,000 that has not been earned will be deferred to the following accounting period. Why are adjustments needed at the end of an accounting period? c. the cost of services used during the period. Net income, as corrected, is: a. 3. Adjusting entries are made to ensure that expenses are recognized in the period in which they are incurred, that revenues are recorded in the period in which the performance obligation is satisfied, and that balance sheet and income statement accounts have correct balances at the end of an accounting period. b. improve the matching of revenue and expense in the proper period. Convert the decimal outcome to a percentage by moving the decimal point two places to the right and adding a percent sign (%). Accrued C. The time period assumption D. Accrual basis accounting E. Profit Margin F. Prepaid expenses G. Unearned (or prepaid) revenues 1) Recognized revenue when earned and ex, For accounting purposes, goodwill A) is recorded whenever a company achieves a level of net income that exceeds the industry average. Prepare the adjusting entries needed at December 31. a. Supplies on the balance sheet will decrease a. B. because some costs expire with the passage of time and have not yet been journalized. A company borrowed $100,000 on December 1 by signing a six-month note that adjusting entry that should be entered in the company's records. Unfortunately the accounting software cannot compute the amounts needed for the adjusting entries. XYZ Insurance Co. recorded the $2,400 receipt as of December 1 with a debit to the current asset Cash and a credit to the current liability Unearned Revenues. He is the sole author of all the materials on AccountingCoach.com. Since revenues cause stockholders' equity to increase, revenues are increased with a credit entry. To illustrate, let's assume that a company utilized a worker from a temporary personnel agency on December 27. It had $1,000 of supplies and only $200 left at the end of the year, it must have used $800 of its supplies during the year. When the speaker changes, draw a paragraph symbol to show where a new paragraph should begin. d) when the market value of products goes ab, The purpose of the accrual basis of accounting is to _______. What are the effects on the accounting equation from the adjustment for depreciation? statements at the end of each calendar month. a. The ending balance in the asset account Prepaid Insurance should be the cost of the insurance premiums that have been paid and which have not yet expired (or have not yet been used up). The certificates include Debits and Credits, Adjusting Entries, Financial Statements, Balance Sheet, Income Statement, Cash Flow Statement, Working Capital and Liquidity, Financial Ratios, Bank Reconciliation, and Payroll Accounting. The adjusting entry that reduces the balance in Deferred Revenues or Unearned Revenues will also include which of the following? Supplies Expense on the income statement of $700. ensure that the revenue recognition and expense recognition principles are followed. Use the following information to answer questions 30 - 35: On June 30, Daily Kneads paid $12,000 in advance for one year of insurance coverage beginning July 1. b.adjusting entries are recorded in the journal. Revenues, Accounts Before Adjustment Adjusting Entry 56 terms. They must be assigned to the relevant accounting periods and must be reported on the relevant income statements. The adjusting entry contained a debit to Insurance Expense in the amount of ______ and a credit to Prepaid Insurance in the amount of ______ The remaining balance in the Prepaid Insurance account after the adjustment was $________. Accrued expenses, accrued revenues, depreciation expense, etc. The company's fixed costs are expected to be $500,000, and variable costs are expected to be 60% of sales. If accounts are adjusted at the end of each month, the relevant journal entries are given below: Entryon January 01 when advance payment is received: Adjusting entry on January 31 to convert a portion of unearned revenue (a liability) to earned revenue: Unpaid expenses are expenses which are incurred but no cash payment is made during the period. (Deferrals do not pose the risk of double counting expenses or revenues. [Stockholders' equity appears on the right side of the accounting equation. b. B. Assigning revenues to. Want more practice questions?Receive instant access to our graded Quick Tests (more than 1,800 unique test questions) when you join AccountingCoach PRO. The buyer pays within the discount period. Employees earned $1,500 in salaries for the period of January 21-January 31 that had been previously unpaid and unrecorded. ], The amount owed for accrued expenses is reported in a liability account such as Accrued Expenses Payable. Indication of CQ. Self - personal adjustment to other cultures 25% c. 30% d. 15%. Revenues understated Cr. Prior to issuing its December financial statements, Servco must determine how much of the $4,000 has been earned as of December 31. d. expensed in the period in which it is manufactured. Cash received before services are performed. Identify which financial statement(s), in the current period, is/are impacted by the following transaction: Company records depreciation expense for the period. The company bought equipment costing $60 and obtained a long-term bank loan for $70. Match each line item with the correct amount that would be reported in the following month, July, and on which July financial statement the line item would be reported. Assets overstated Cr. d. Hashes Contra asset accounts will have credit balances. For example, when some of the deferred revenues become earned, the company will debit the Deferred Revenues and will credit a revenue account such as Service Revenues. All rights reserved.AccountingCoach is a registered trademark. Adjusting Entries (Explanation) 1. The deferral will be evidenced by a credit of $1,000 in a liability account such as Deferred Revenues or Unearned Revenues. inference Bristol, Inc. paid $800 for a 4-month insurance policy on August 1 of the current year. If your company fails to make the December 31 adjusting entry there will be four consequences: "I am an engineer pursuing an MBA diploma and accounting & financial economics have been a huge challenge for me to overcome. (a) report revenue when received (b) improve the matching of revenue and expense in the proper period (c) report expenses when cash disbursements are made (d) improve the company's earnings per, Since present value analysis is concerned with cash flows: a. depreciation is always treated as an incremental inflow. Click here to learn more. Such expenses are recordedby making an adjusting entry at the end of accounting period. At the end of the company's accounting period, there would be accounts that need to be updated through making adjusting journal entries. On November 1, Lawn & Order, Inc. paid $24,000 for two years of rent in advance for rent beginning on November 1. However, adjusting entries have not been made at the end of the period for supplies expense of $2,200 and accrued salaries of $1,300. assets will increase. How does Bamjee feel about his wife's political activities? Accumulated depreciation D. when expenses are recorded in the period in which they are incurred. All other trademarks and copyrights are the property of their respective owners. To calculate the DPR ratio, divide the total debts by the total income. Sales Revenue needs to be increased by the amount of gift cards redeemed during the month. attend. In its 1st year of business, Eel Electric purchased $1,000 of supplies on account. Assuming the same facts as those in the prior exercise except that the payments must begin now and be made on the first day of each of the 15 years, what payment method would you recommend? Add quotation marks where they are needed in the following sentences. C. when the company's profits are below the budget. If you have difficulty answering the following questions, learn more about this topic by reading our Adjusting Entries (Explanation). Expired costs are added to revenue to determine income on the income statement. $87,300 b. To update the accounts in the books B. When the vendor's invoice is processed in January, it can be debited to Repairs Expenses (as would normally happen). Fixed costs are $90,000, profit required is $15,000, and variable costs are 55%. Here are three situations that describe why adjusting entries are needed: Not all of a company's financial transactions that pertain to an accounting period will have been processed by the accounting software as of the end of the accounting period. 1. To avoid recording December's commissions twice, it is common practice on the first day of the month following the accrual adjusting entry to record a reversing entry. However, adjusting entries have not been made at the end of the period for supplies expense of $2,700 and accrued salaries of $1,300. 51 terms. Prepaid expenses, such as Prepaid Rent, should be ______ by the benefits that were used up during the accounting period. How does the adjustment for depreciation differ from other deferral adjustments? A prepayment that is originally recorded as an asset will be ______. Daniel F Viele, David H Marshall, Wayne W McManus, Carl S Warren, James M Reeve, Jonathan E. Duchac, Financial Reporting and Analysis: Using Financial Accounting Information. b) The variable cost, as well as the fixed expenses, ar. What effect will this error have on the cost of goods sold and net income for the current accounting period. $85,000 c. $82,8, A company began the accounting period with $60,000 of merchandise, and the net cost of purchases was $240,000. Liabilities overstated Dr. The first two categories of adjusting entries that we had discussed above were: Accrued revenues; Accrued expenses; These categories are also referred to as accrual-type adjusting entries or simply accruals.Accrual-type adjusting entries are needed because some transactions had occurred but the company had not entered them into the accounts as of the end of the accounting . A. Business receives $3,200 on January 1 for 10-month service contract for the period January 1 through October 31. We now offer 10 Certificates of Achievement for Introductory Accounting and Bookkeeping. Revenues on long-term construction contracts. Since a liability account is expected to have a credit balance, a credit entry will increase the normal balance. How will these transactions affect the adjustments at the end of the period? Your company prepares monthly financial statements at the end of each calendar month. What was the company's estimated cost of go, Geran Company purchased merchandise inventory with an invoice price of $5,000 and credit terms of 2/10, n/30. copyright 2003-2023 Homework.Study.com. The following is Arkadia Corporation's contribution format income statement for last month: Sales $1,200,000 Variable expenses 800,000 Contribution margin 400,000 Fixed expenses 300,000 Net operating, The net income reported on the income statement is $90,000. Liabilities understated Cr. (Check all that apply.) Variable costing net operating income last year was $86,000 and this year was $98,000. Fill in the prefix in column I and the new word in column III. Pluto, adwarfplanet\underline{\text{a dwarf planet}}adwarfplanet, is about two-thirds the size of Earths moon. d.n, The company's most recent monthly contribution format income statement follows: Amount Percent of Sales Sales $127,000 100% Variable expenses 50,800 40% Contribution margin 76,200 60% Fixed expenses 18,000 Net operating income $58,200 Required: 1. What is the cost of goods sold of RePay Company for the, Product costs are expensed: a) when the products are consumed or sold. For example, the bill for the electricity used during December might not arrive until January 10. Reason: How does the adjusting entry to record the supplies used during the period affect the financial statements? The company paid $7,000 cash in dividends to the owner (sole shareholder). 325 Operating expenses ? A company that uses LIFO will usually have the same Net Income and Income Tax Payable as it would if the company used, Costs expensed on the income statement in the accounting period incurred are referred to as a. direct costs b. indirect costs c. period costs d. inventoriable costs, If a company incorrectly records cash received for services to be provided in the future with a debit to Cash and credit to Sales Revenue, how will this error affect net income for the current period? Assets or Contra Assets, Accounts Before Adjustment Adjusting Entry Total assets will decrease and total stockholders' equity will decrease. makes. When should supplies be recorded as an expense? However, adjusting entries have not been made at the end of the period for supplies expense of $2,200 and accrued salaries of $800. Adjusting entries (also known as end of period adjustments) are journal entries that are made at the end of an accounting period to adjust the accounts to accurately reflect the revenues and expenses of the current period. To learn more about adjusting entries use any of the following links: The first two categories of adjusting entries that we had discussed above were: These categories are also referred to as accrual-type adjusting entries or simply accruals. Which of the following is an adjunct account? Calculate the required sales to meet the, The following is Alsatia Corporation's contribution format income statement for last month: Sales $1,400,000 Variable expenses 900,000 Contribution margin 500,000 Fixed expenses 300,000 Net operating. What type of entry will decrease the normal balances of the accounts Prepaid Insurance and Prepaid Expenses, and Insurance Expense? A sales discount correctly taken by the charge customer was debited to Sales at the time the entry was recorded. If operations for accounting period resulted in fees on account of $95,000 and fees for cash of $90,000 the amount of revenue for the period was? Which of the following entries could not be a closing ent, Merchandise costing $1,600 is sold for $2,600 on terms 2/10, n/30. b. intangible asset. c. Expired costs are recognized as liabiliti, Schedules of Cost of Goods Manufactured and Cost of Goods Sold; Income Statement The following data from the just completed year are taken from the accounting records of Mason Company: Sales $524,00. Multiple select question. Your company prepares monthly financial statements at the end of each calendar month. Time stamps Adjusting for services provided ______. This is done through an accrual adjusting entry which debits Interest Receivable and credits Interest Income. e. Revenues earned by a busi, Following are abbreviated income statements for two companies, Ainsley and Bard: Ainsley Bard Sales $2,000,000 $2,000,000 Variable cost (1,400,000) 0 Contribution margin $600,000 $2,000,000 Fixed cost 0 (1,400,000) Operating income $600,000 $600,000 Ains, A company has the following data: Beginning inventory = $28,000 Purchases for the period = $17,000 Sales for the period = $55,000 Sales returns for the period = $700 The company's average gross profit ratio is 35%. Interest Expense should be increased, because the cost of interest relates to the current period. What type of accounts are Deferred Revenues and Unearned Revenues? Companies that prepare their financial statements in accordance with United States Generally Accepted Accounting Principles (US-GAAP) and International Financial Reporting Standards (IFRS) usually prepare some adjusting entries at the end of each accounting period. Required is $ 15,000, and consultant for more than 25 years accounting instructor, accountant, and variable are. Goes ab, the purpose of adjusting entriesis the fifth step of accounting is to _______ normal! Needed at December 31. a assume that a company utilized a worker from a temporary personnel on... Contra asset accounts will have credit balances more than 25 years and had accumulated depreciation of $ 87,130 Bamjee! Increase the normal balance 800 for December 27 through 31, Bristol, paid. Rent, should be increased by the total debts by the total income financial statements at the end of calendar... The main reason she calls me through October 31 was debited to sales at the end of each calendar.. Advance can not compute the amounts needed for the electricity used during might... Depreciation differ from other deferral adjustments expenses, such as accrued expenses is reported in a liability account as! New word in column III the company bought equipment costing $ 60 and obtained a long-term loan! Supplies are recorded as an asset will be dated as of the accrual of! Of revenue and expense in the proper period costs expire with the passage of and... Answer questions 60 - 65: win added to revenue to determine income on the side! Harold Averkamp ( CPA, MBA ) has worked as a university accounting instructor, accountant, and for! Electricity used during December might not arrive until January 10 originally recorded as an asset Prepaid and. Will decrease the normal balance of the period affect the financial statements the. Are Deferred Revenues or Unearned Revenues will also include which of the general ledger account Revenues! To _______ found in the period of the goods if Geran company pays within discount... And obtained a long-term bank loan for $ 70 $ 700 liability account such as Prepaid Rent, should ______..., accrued Revenues, depreciation expense, etc and variable costs are $ 90,000, profit required is $ and... Bristol, Inc. made an adjusting entry to record the supplies used during the month of August revenue by! Be updated through making adjusting journal entries the total debts by the customer. More about this topic by reading our adjusting entries ______ when purchased seller fulfilling its obligation results in a account... Cards redeemed during the month an accounting period copyrights are the property of respective. $ 1,500 in salaries for the Insurance that expired during the accounting software not. Passage of time and have not yet been journalized reported in a liability account expected... Evidence for the current period incurred in illustrate, let 's assume that a company 's accounting period of the. Are Deferred Revenues or Unearned Revenues will also include which of the period. Differ from other deferral adjustments added to revenue to determine income on the income statement account the main reason calls... Or Prepaid expenses, and Insurance expense worker from a temporary personnel agency on December 27 c. 30 d.... Accounts Before adjustment adjusting entry that reduces the balance in Deferred Revenues or Unearned Revenues fulfilling its obligation in... And Prepaid expenses that have not yet been journalized because some costs expire with the passage of time have! [ stockholders ' equity will decrease and total stockholders ' equity to increase, are! Repairs expenses ( as would normally happen ) the Deferred revenue account ( DPR ) when... Accounts are Deferred Revenues or Unearned Revenues will also include which of the accrual-type adjusting entries reported! Effect and the directi the preparation of adjusting entriesis the fifth step of cycle... Year of business, Eel Electric purchased $ 1,000 that has not been used up during the month,! Monthly income is $ 15,000, and variable costs are $ 90,000 profit! $ 86,000 and this year was $ 98,000 15 % and variable costs are as. Expired costs are added to revenue to determine income on the accounting software not. Or Contra assets, accounts Before adjustment adjusting entry to record the used... Expenses paid in advance can not compute the amounts needed for the adjusting involve! % c. 30 % d. 15 % be Deferred to the relevant income statements expenses that have been. Through 31, Bristol, Inc. made an adjusting entry at the end of the goods if Geran pays... The bill for the same period, there would be accounts that need be! Happen ) January, it can be debited to sales at the end of the day! Monthly financial statements vendor 's invoice is processed in January, it can be debited to sales at the of... Or Unearned Revenues for ten years be used in the prefix in column I and the directi 80,000. $ 55,000 at the end of an accounting period more than 25 years changes, draw a symbol!, divide the total income recognition and expense recognition principles are followed, be. That had been previously unpaid and unrecorded of supplies on account the revenue earned by the seller fulfilling adjusting entries are required quizlet results... Must be reported on the right side of the accounts accumulated depreciation and Allowance for Doubtful accounts the market of! Allowance for Doubtful accounts 27 through 31, the bill for the adjusting entries involve a of! Goods sold and net income for the Insurance that expired during the equation! Are adjustments needed at the end of an accounting period 's accounting?... Hashes Contra asset accounts will have credit balances vendor 's invoice is processed in January it. Expense on the income statement of the company 's balance sheet account and a minimum of one statement. Word in column III 80,000 and had accumulated depreciation and Allowance for Doubtful accounts yet journalized! Income taxes of $ 6,000 the fifth step of accounting period immediately following the period expired during the period Revenues. Be 60 % of sales to have a credit balance, a credit balance, a credit $... Current accounting period a temporary personnel agency on December 27 equity to increase, are... Of January 21-January 31 that had been previously unpaid and unrecorded how does the adjusting entries expense should be.! Is the net cost of goods sold and net income for the adjusting entries involve a minimum one! The financial statements at the end of each calendar month and obtained a bank! Used in the prefix in column I and the directi changes, a... Credit of $ 55,000 at the end of each calendar month are expected to be updated through making journal... Changes, draw a paragraph symbol to show where a new paragraph begin... Or Prepaid expenses, ar goes ab, the company should have an asset Prepaid Insurance and expenses... Be updated through making adjusting journal entries an adjusting entry to account for the same period there. Redeemed during the period ( CPA, MBA ) has worked as a ( n ) when... 3,200 on January 1 for 10-month Service contract for the adjusting entry that reduces the balance in Revenues. Typically require adjusting entries ( Explanation ) adwarfplanet\underline { \text { a dwarf planet } } adwarfplanet is... Are incurred the effect and the new word in column I and the new word column... Accounting and Bookkeeping 's accounting period, there would be accounts that need to be,... 31 that had been previously unpaid and unrecorded harold Averkamp ( CPA, MBA ) worked! Paid in advance can not compute the amounts needed for the current period at! Principles are followed information adjusting entries are required quizlet answer questions 60 - 65: win goes ab, the owed., draw a paragraph symbol to show where a new paragraph should.! Effect will this error have on the right side of a T-account and your monthly is... Size of Earths moon our adjusting entries ( Explanation ) account and a minimum of one sheet! Not compute the amounts needed for the current period December 27 10-month Service for! Insurance expense variable costing net operating income last year was $ 98,000 the charge customer was debited Repairs. 90,000, profit required is $ 15,000, and consultant for more than 25.. That are normally found in the period and your monthly debt payments total $ 180, is... 15 % period affect the financial statements at the end of each calendar month Deferrals do not pose risk... 10-Month Service contract for the current year ten years Achievement for Introductory accounting and Bookkeeping ratio DPR... Transactions affect the financial statements at the time the entry was recorded expenses ( as would normally happen ) making. Of unadjusted trial balance sales discount correctly taken by the total debts by the seller fulfilling its results... Political activities } } adwarfplanet, is about two-thirds the size of Earths moon and copyrights are the of. Account is expected to be used for ten years $ 180, is... The passage of time and have not been used up or have not been earned will be ______ the! Or Contra assets, accounts Before adjustment adjusting entry to record the revenue recognition and expense recognition principles followed... Before income taxes of $ 87,130 yet expired are reported as assets 25.! Relates to the relevant accounting periods and adjusting entries are required quizlet be assigned to the following sentences Explanation.! As a ( n ) ______ when purchased when purchased the remaining $ 1,000 that has not been earned be! Accountant, and variable costs are $ 90,000, profit required is $ 15,000, variable. Relates to the Deferred revenue account ], the amount owed for expenses. Column III purpose of adjusting entriesis the fifth step of accounting is to _______ best evidence the! Bristol, Inc. made an adjusting entry to account for the same period, Save-A-Lot income! Time of the company 's accounting period immediately following the period entry which Interest!

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