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O file://home/chronos/u 85e4d13e1f5f79c17331 679e7acff4493. r-- , e o 238 Chapte

ID: 2336890 • Letter: O

Question

O file://home/chronos/u 85e4d13e1f5f79c17331 679e7acff4493. r-- , e o 238 Chapter 5 Accounting for Merchandising Operations Problem 5-2A Preparing journal entries petual inventory system and the gross method. (Hint: It will help to identify each receivable and payable llowing merchandising transactions of Lowe's, which uses Prepare journal entries to record the fo for example, record the purchase on August 1 in Accounts Payable-Aron.) Aug. 1Purchased merchandise from Aron Company for $7 500 under credit terms of I/10, n/30, FOB destination, invoice dated August 1 imvoice dated August 5. The merchandise had cost $4,000 FOB shipping point, invoice dated August 8. P1 P2 5 Sold merchandise to Baird Corp. foe $5,.200 under credit terms of 2/10, n/60, FOB destination 8 Purchased merchandise from Waters Corporation for $5400 under credit terms of 1/10, n/45 9 Paid $125 cash for shipping charges related to the August 5 sale to Baird Corp Check Aug9.DxDrwery Expense, $125 10 Baird returned merchandise from the August 5 sale that had cost Lowe's $400 and was sold for S600. The merchandise was restored toi After negotiations with Waters Corporation concerning problems with the purchases on August 8, Lowe's received a credit memorandum from Waters granting a the $5,400 of goods purchased price reduction of $400 off 14 At Aron's request. Lowe's paid $200 cash for freight charges on the August I parchase, reduc- 15 Received halance due from Baird Corp. for the August 5 sale less the return on August Io. 18 Paid the amount due Waters Corporation for the August 8 parchase less the price allowance 19 Sold merchandise to Tus Co, for $4,800 under credit terms of n/10, FOB shipping point, in- 22 Tux requested a price reduction on the August 19 sale because the merchandise did not meet ing the amount owed to Aron. Aug 18, C Canh $4,990 from August 12 voice dated August 19 The merchandise had cost $2.400 specifications. Lowe's sent Tux a $500 credit memorandum toward the $4,800 invoice to re solve the issue ig 29, Dr. Cash 29 Received Tux 's cash payment for the amount due from the August 19 sale less the price allow. 54 300 ance from August 22 30 Paid Aron Company the amount due from the Augusd I purchase

Explanation / Answer

Answer:

Date

Description

Debit $

Credit

August

1

Merchandise inventory

7500

Accounts payable—Arotek

7500

5

Accounts receivable—Laird

5200

Sales

5200

5

Cost of goods sold

4000

Merchandise inventory

4000

8

Merchandise inventory (5400+140)

5540

Accounts payable—Waters

5540

9

Delivery expense

125

Cash

125

10

Sales returns and allowances

600

Accounts receivable—Laird

600

Merchandise inventory

400

Cost of goods sold

400

12

Accounts payable—Waters

400

Merchandise inventory

400

14

Accounts payable—Arotek

200

Cash

200

15

Cash

4508

Sales discounts

92

Accounts receivable—Laird (5200-600)

4600

18

Accounts payable—Waters (5540-400)

5140

Merchandise inventory (5400-400)*1%

50

Cash

5090

19

Accounts receivable—Tux

4800

Sales

4800

Cost of goods sold

2400

Merchandise inventory

2400

22

Sales returns and allowances

500

Accounts receivable—Tux

500

29

Cash

4257

Sales discounts (4300*1%)

43

Accounts receivable—Tux (4800-500)

4300

30

Accounts payable—Arotek

7300

Cash (7500-200)

7300

Date

Description

Debit $

Credit

August

1

Merchandise inventory

7500

Accounts payable—Arotek

7500

5

Accounts receivable—Laird

5200

Sales

5200

5

Cost of goods sold

4000

Merchandise inventory

4000

8

Merchandise inventory (5400+140)

5540

Accounts payable—Waters

5540

9

Delivery expense

125

Cash

125

10

Sales returns and allowances

600

Accounts receivable—Laird

600

Merchandise inventory

400

Cost of goods sold

400

12

Accounts payable—Waters

400

Merchandise inventory

400

14

Accounts payable—Arotek

200

Cash

200

15

Cash

4508

Sales discounts

92

Accounts receivable—Laird (5200-600)

4600

18

Accounts payable—Waters (5540-400)

5140

Merchandise inventory (5400-400)*1%

50

Cash

5090

19

Accounts receivable—Tux

4800

Sales

4800

Cost of goods sold

2400

Merchandise inventory

2400

22

Sales returns and allowances

500

Accounts receivable—Tux

500

29

Cash

4257

Sales discounts (4300*1%)

43

Accounts receivable—Tux (4800-500)

4300

30

Accounts payable—Arotek

7300

Cash (7500-200)

7300