On september 1, 2021, daylight donuts signed a $140,000, 9%, six-month note payable with the amount borrowed plus accrued interest due six months later on march 1, 2022. daylight donuts records the appropriate adjusting entry for the note on december 31, 2012. in recording the payment of the note plus accrued interest at maturity on march 1, 2013, daylight donuts would

2100

Explanation:

Please see that in your question you might have mentioned that dates wrongly i.e year 2021 and 2022 so i assume as per the question dates are September 1, 2012 and six month later March 1, 2013

Interest expense for a 6 months= (140,000* 9% / 2)

                                                      = 6300

They would record December 31, 2012 which is = ((6300 * (4/6))

                                                                                = 4200

For two months remain in Jan and Feb 2013 = ((6300 * (2/6))

                                                                          = 2100

Four months interest from Sep 1, 2012 to Dec 31,2012 already recorded by an adjusting entry in last year accounts closure

On September 1, 2012, Daylight Donuts signed a $140,000, 9%, six-month note payable with the amount borrowed plus accrued interest due six months later on March 1, 2013. Daylight Donuts records the appropriate adjusting entry for the note on December 31, 2012. In recording the payment of the note plus accrued interest at maturity on March 1, 2013, Daylight Donuts would 2100.