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) Accounts Receivable had a balance of $5,400 at the beginning of the month and

ID: 2345412 • Letter: #

Question

)

Accounts Receivable had a balance of $5,400 at the beginning of the month and $2,200 at the end of the month. Credit sales totaled $30,000 during the month. Calculate the cash collected from customers during the month, assuming that all sales were made on account. (Omit the "$" sign in your response.)

Cash collected from customers $

(b)

The Supplies account had a balance of $1,460 at the beginning of the month and $1,940 at the end of the month. The cost of supplies used during the month was $6,320. Calculate the cost of supplies purchased during the month. (Omit the "$" sign in your response.)

Cost of supplies purchased $

(c)

Wages Payable had a balance of $1,520 at the beginning of the month. During the month, $6,200 of wages were paid to employees. Wages Expense accrued during the month totaled $7,800. Calculate the balance of Wages Payable at the end of the month. (Omit the "$" sign in your response.)

Wages payable $

Requirement 2:
Prepare the journal entries for the above transactions.

General Journal Debit Credit
a.





b.





c.



Explanation / Answer

a. Cash collected from customers = 30,000 + 5,400 - 2,200 = 33,200 answer: $33,200 b. supplies purchased = 6320 + 1940 - 1460 = $6800 answer: $6800 c. wages payable = 1520 + 7800 - 6200 = 3120 answer: $3120 a. Debit: Cash 30,000 Credit: Sales revenue 30,000 Debit: cash 3,200 Credit: Accounts receivalbe 3,200 b. Debit: supplies 6800 credit: Cash 6800 Debit: Supplies expense 6320 Credit: supplies 6320 c. Debit: Wages expense 7800 Credit: WAges payable 7800 Debit: Wages payable 6200 Credit: Cash 6200