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Debit Credit Cash Accounts Receivable Allowance for Doubtful Accounts Inventory

ID: 2333011 • Letter: D

Question

Debit Credit Cash Accounts Receivable Allowance for Doubtful Accounts Inventory Prepaid Insurancee Bond Investment at Amortized Cost Land Buildings Accumulated Depreciation-Buildings Equipment Accumulated Depreciation-Equipment Goodwill Accounts Payable Bonds Payable (20-year, 6%) Common Shares Retained Earnings Sales Revenue Rent Revenue Advertising Expense Supplies Expense Purchases Purchase Discounts Salaries and wages expense Interest Expense $17,550 108,600 $3,720 59,100 4,574 56,800 28,400 156,600 6,310 32,640 5,440 16,750 100,400 162,000 115,900 77,634 193,500 10,350 21,600 10,150 98,200 810 52,100 13,000 $676,064 $676,064

Explanation / Answer

Answer

Cost of Goods Sold = $ 59,100 (Beginning inventory) + ($98,200 – $810) Net purchases - $ 91,200 (Ending Inventory)

                = 59100 + 98200 – 810 – 91200

                = $ 65,290

                --This Cost of Goods Sold is to be debited

Accounts title

Debit

Credit

Inventory

$                                   91,200.00

Cost of Goods Sold

$                                   65,290.00

Income Summary

$                                   59,100.00

   Inventory

$                 59,100.00

   Income Summary

$                156,490.00

Accounts title

Debit

Credit

Inventory

$                                   91,200.00

Cost of Goods Sold

$                                   65,290.00

   Income Summary

$                  97,390.00

   Inventory

$                  59,100.00

Accounts title

Debit

Credit

Inventory

$                                   91,200.00

Cost of Goods Sold

$                                   65,290.00

Income Summary

$                                   59,100.00

   Inventory

$                 59,100.00

   Income Summary

$                156,490.00

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