I. On September 1, 2014, Herman Co. issued a note payable to National Bank in the amount of $1,200,000, bearing interest at 12%, and payable in three equal annual principal payments of $400,000. On this date, the bank's prime rate was 11%. The first payment for interest and principal was made on September 1, 2015. At December 31, 2015, what amount should Herman record accrued interest payable? (3%)

J. Included in Vernon Corp.'s liability account balances at December 31, 2014, were the following:Vernon's December 31, 2014 financial statements were issued on March 31, 2015. On January 15, 2015, the entire $600,000 balance of the 8% note was refinanced by issuance of a long-term obligation payable in a lump sum. In addition, on March 10, 2015, Vernon consummated a non-cancelable agreement with the lender to refinance the 7%, $250,000 note on a long-term basis, on readily determinable terms that have not yet been implemented. On the December 31, 2014 statement of financial position, what is the amount of the notes payable that Vernon should classify as short-term obligations? (3%)

K. The following information was taken from the books and records of Ludwick, Inc.: 3. Other information: Instructions (8%) Compute basic and diluted earnings per share.

L. The following information is available for the first three years of operations for Cooper Company: 1. Year Taxable Income 2. On January  2, 2016, heavy equipment costing $600,000 was purchased. The equipment had a life of 5 years and no residual value. The straight-line method of depreciation is used for book purposes and the tax depreciation taken each year is listed below: 3. On January 2, 2017, $240,000 was collected in advance for rental of a building for a three-year period. The entire $240,000 was reported as taxable income in 2017, but $160,000 of the $240,000 was reported as unearned revenue at December 31, 2017 for book purposes. 4. The enacted tax rates are 40% for all years. Instructions (10%) Prepare the journal entry to record income tax expense, deferred income taxes, and income taxes payable for 2017.

M. The accountant for Marlin Corporation has developed the following information for the company's defined-benefit pension plan for 2017: Instructions (10%) Prepare the journal entry to reflect the accounting for the company's pension plan for the year ending December 31, 2017.

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