Jun 16 1510 Land purchase of land 24,000.00 ...

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Accounting

Jun 16 1510 Land purchase of land 24,000.00
Jun 16 1411 Building purchase of land 125,000.00
Jun 16 1110 Cash purchase of land 14,900.00
Jun 16 2201 Mortgage Payable purchase of land 134,100.00

For the above journal entries, I am trying to make the following adjustment entries.

The annual interest rate on the mortgage payable was 8.00 percent. Interest expense for one-half month should be computed because the building and land were purchased and the liability incurred on June 16.

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