medium · Financial Accounting accounting-cycle-financial-statements

Silverton Corp. received a bank statement showing a credit for $1,025 representing a note collected by the bank on the company's behalf ($1,000 principal and $35 interest, less a $10 collection fee).

Which entry should Silverton make?

  1. Debit Notes Receivable $1,000; Credit Cash $1,000
  2. Debit Cash $1,025; Debit Collection Fee Expense10; Credit Notes Receivable $1,000; Credit Interest Revenue35
  3. Debit Cash $1,035; Credit Notes Receivable $1,000; Credit Interest Revenue $35
  4. Debit Cash $1,000; Debit Interest Revenue25; Credit Notes Receivable $1,025

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