march 1 current year caldwell company negotiated 12 1 year 100000 note low mountain savings

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On March 1, of the current year the Caldwell Company negotiated a, 12%, 1-year, $100,000 note with Low Mountain Savings and Loan.

Show the effects on the accounting equation, by account title:

Assets            =        Liab.       +       Equity

1. at the origination of the loan.

2. to record year-end interest.

3. at the maturity of the note.