Answer and Explanation:
The journal entry is shown below:
On April 1, 2020
Cash $315,016
Finance charge ($524,600 × 4%) $20,984
To Notes payable $336,000
(Being the cash and finance charge is recorded)
Fo recording this we debited the cash and finance charge as it increased the assets and expenses and credited the note payable as it also increased the liabilities
A correct reward system, as well as a fair affirm attitude, are the main factors that drive employees proactively.
Thus, the fact that employers generate fair, equitable and stimulating reward systems gives their employees a real incentive to achieve the best possible result in their daily work.
On the other hand, it is also necessary for employers to generate systems not of punishment but of conduct and responsibilities that allow them to channel the work of their employees so that they tend to better perform their tasks.
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Option D
Because the answer is AFS to HTM- Amortize to net income over remaining life.