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E7-5 (Record Sales Gross and Net) On June 3, Bolton Company sold to Arquette Com

ID: 2371978 • Letter: E

Question

E7-5 (Record Sales Gross and Net) On June 3, Bolton Company sold to Arquette Company merchandise having a sale price of $2,000 with terms of 2/10, n/60, f.o.b. shipping point. An invoice totaling $90 , terms n/30, was received by Arquette on June 8 from John Booth Transport Service for the freight cost. On June 12, the company received a check for the balance due from Arquette Company. "(a) Prepare journal entries on the Bolton Company books to record all the events noted above under each of the following bases: (1) Sales and receivables are entered at gross selling price." Jun 3 Account Title Account Title Account Title Jun 12 Account Title Account Title Account Title (2) Sales and receivables are entered at net cash discounts. Jun 3 Account Title Account Title Account Title Jun 12 Account Title Account Title Account Title "(b) Prepare the journal entry under basis 2, assuming that Arquette Company did not remit payment until July 29." Jul 29 Account Title Account Title Account Title

Explanation / Answer

1) 6/3

DR: Accounts receivable - 2,000

CR: Sales - 2,000

6/12

DR: Cash - 1,960

DR: Sales discount - 40

CR: Accounts receivable - 2,000


2) 6/3

DR: Accounts receivable - 1,960

CR: Sales - 1,960

6/12

DR: Cash - 1,960

CR: Accounts receivable - 1,960


b) 6/29

DR: Cash - 2,000

CR: Accounts receivable - 1,960

CR: Interest revenue (or sales discount lost) - 40