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1. Wizard Industries purchased $13,100 of merchandise on February 1, 2012, subje

ID: 2379575 • Letter: 1

Question

1. Wizard Industries purchased $13,100 of merchandise on February 1, 2012, subject to a trade discount of 8% and with credit terms of 3/15, n/60. It returned $3,500 (gross price before trade or cash discount) on February 4. The invoice was paid on February 13.


(b) Assuming that Wizard uses the periodic method for recording merchandise transactions, record the purchase, return, and payment using the gross method.


I need help journalizing these three transactions.


1. Feb. 1st ___________

                 ____________


2. Feb 4th.____________

                 ____________


3. Feb 13th ___________

                   ___________

                   ___________




(c) At what amount would the purchase on February 1 be recorded if the net method were used?


Net price = $_______

Explanation / Answer

(b) Assuming that Wizard uses the periodic method for recording merchandise transactions, record the purchase, return, and payment using the gross method.


FEB 1


Dr Merchandise Inventory 12052


Cr Accounts Payable 12052


FEB4


3,500 x 92% = 3220 return amount

Dr Accounts Payable 3220


Cr Purchase returns and allowances 3220


FEB 13


(12052- 3,220) x 3% =265 discount

Dr Accounts payable 8832


Cr Cash 8567


Cr Purchase discount 265


c)


12052 x 97% = 11690(approx) recorded cost of purchase

Dr Purchases 11690

Cr Accounts Payable 11690


3,220 x 97% = 3,123(approx) amount of return

Dr Accounts Payable 3,123

Cr Purchase Returns and Allowances 3,123


Dr Accounts Payable 8567

Cr Cash 8567