Data

On December $31,2025,$ Big Bad Accounting Corp. provided consulting services to Tecky Inc. Tecky gave a $2-$year, $$200,000,6\%$ note.

Tecky had previously sought a bank loan and was told the bank would charge Tecky $9\%$ interest. The note issued by Big Bad

Accounting required interest to be paid annually on December $31.$ Big Bad Accounting Corp's financial statements are prepared on a

calendar$-$year basis.

$\backslash$table$[[$Loan Amount,$],[$Term of Loan $($in years$),],[,],[,],[$Effected rate rate,$],[$Annual interest received,$]]$

Possible account titles and terms to be used $($cell reference from here, some terms

$($cell reference from here, some will be used more than once and some not at all$)$

Carrying Value N$/$R

Cash

Cash Interest Received

CR

Date

Discount Amortized

Discount on Note Receivable

DR

Interest Revenue

Note Receivable

Premium Amortized

Premium on Note Receivable

Revenue

To record interest revenue and amortize discount

To record principal repayment

$12/31/2025$

$\frac{12}{31}\frac{?}{2026}$

$12/31/2027$

$2$ years

$ $200,000$

$6\%$

$9\%$

Please fill in the Grey Boxes for the General Ledger and the Amoritization Table, please show the calculations$/$ Formulas for how you got the answer.