In the forth example the journal entry could also be like 1st (inventories account dr to cash) 2nd (COGS account dr to inventory).Sir could you please confirm.
For example 3, it would be x3/4 and x1/4 right? because it is a 4-month note? Why pay 300 interest on 3 months and 400 on the last one for a flat 10% interest.