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Brief Exercise 18-10 Date Account Titles and Explanation Debit Credit Mar. 1, 20

ID: 2397386 • Letter: B

Question

Brief Exercise 18-10

Date

Account Titles and Explanation

Debit

Credit

Mar. 1, 2017

(To record sales)

(To record cost of goods sold)

Date

Account Titles and Explanation

Debit

Credit

Dec. 31, 2017

Brief Exercise 18-10

On March 1, 2017, Tamarisk Company sold goods to Goosen Inc. for $684,000 in exchange for a 5-year, zero-interest-bearing note in the face amount of $1,052,419 (an inputed rate of 9%). The goods have an inventory cost on Tamarisk’s books of $397,000.

(a) Prepare the journal entries for Tamarisk on March 1, 2017. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts.)

Date

Account Titles and Explanation

Debit

Credit

Mar. 1, 2017

(To record sales)

(To record cost of goods sold)


(b) Prepare the journal entries for Tamarisk on December 31, 2017. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts.)

Date

Account Titles and Explanation

Debit

Credit

Dec. 31, 2017

Explanation / Answer

(a)

Date

Account Titles and Explanation

Debit

Credit

Mar. 1, 2017

Notes Receivable

684000

Sales Revenue

684000

(To record sales)

Cost of Goods Sold

397000

Inventory

397000

(To record cost of goods sold)

(b)

Date

Account Titles and Explanation

Debit

Credit

Dec. 31, 2017

Notes Receivable

51300

Interest Income

51300

(684000 * 10/12) * 9%

Date

Account Titles and Explanation

Debit

Credit

Mar. 1, 2017

Notes Receivable

684000

Sales Revenue

684000

(To record sales)

Cost of Goods Sold

397000

Inventory

397000

(To record cost of goods sold)

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