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John’s Specialty Store uses a periodic inventory system. The following are some

ID: 2396015 • Letter: J

Question

John’s Specialty Store uses a periodic inventory system. The following are some inventory transactions for the month of May 2018: John's purchased merchandise on account for $5,100. Freight charges of $350 were paid in cash. John’s returned some of the merchandise purchased in (1). The cost of the merchandise was $650 and John’s account was credited by the supplier. Merchandise costing $2,850 was sold for $5,300 in cash. Required: Prepare the necessary journal entries to record these transactions. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

1. Record the merchandise purchased on account for $5,100.

2.Record the payment of freight charges for $350.

3. Record the return of merchandise costing $650.

4. Record the sale of merchandise for $5,300 in cash.

5. Record the cost of goods sold for $2,850.

Explanation / Answer

Journal entry :

No Account & explanation debit credit 1 Purchase 5100    Account payable 5100 (TO record purchase) 2 Freight in 350 Cash 350 (TO record freight paid) 3 Account payable 650 Purchase return and allowance 650 (To record purchase return) 4 Cash 5300 Sales revenue 5300 (To record Sales) 5 No entry