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13.5 An organisation's year end is 30 September. On 1 January 20X6 the organisation took out a loan of $100,000 with annual interest of 12%. The interest is payable in equal instalments on the first day of April, July, October and January in arrears.
How much should be charged to the statement of profit or loss (SPL) for the year ended 30 September 20X6, and how much should be accrued on the statement of financial position (SOFP)?
SPL SOFP
A $12 ,000 $3,000
B $9,000 $3,000
C $9,000 NIL
D $6,000 $3,000
答案：B
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