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On OctoberOctober ?15, 20162016?, MartinMartin?\'s Department Store purchased $

ID: 2400508 • Letter: O

Question

On

OctoberOctober

?15,

20162016?,

MartinMartin?'s

Department Store purchased

$ 7 comma 100$7,100

of inventory on account from one of its suppliers. Terms were

55?/15,

?n/45, FOB shipping point. On

OctoberOctober

?17,

MartinMartin?'s

Department Store paid freight charges of

$ 275$275

related to the delivery of the goods purchased on

OctoberOctober

15. Upon receiving the? goods,

MartinMartin?'s

Department Store checked the order and found

$ 1 comma 400$1,400

of unsuitable? merchandise, which was returned to the supplier on

OctoberOctober

21.?Then, on

OctoberOctober

?29,

MartinMartin?'s

Department Store paid the invoice.

Requirement

1.

MartinMartin?'s

Start by journalizing the

OctoberOctober

?15,

20162016

purchase of inventory on account.

Journal Entry

Date

Accounts

Debit

Credit

Oct

15

?Next, journalize the payment of freight charges on

OctoberOctober

?17,

20162016.

Journal Entry

Date

Accounts

Debit

Credit

Oct

17

Now journalize the return of unsuitable merchandise on

OctoberOctober

?21,

20162016.

Journal Entry

Date

Accounts

Debit

Credit

Oct

21

?Finally, journalize the payment on

OctoberOctober

?29,

20162016.

Journal Entry

Date

Accounts

Debit

Credit

Oct

29

1.

Journalize all necessary transactions for

MartinMartin?'s

Department Store. Omit explanations. ?(Record debits? first, then credits. Exclude explanations from any journal? entries.)

Explanation / Answer

Journal entry :

Date account & explanation debit credit Oct 15 Merchandise inventory 7100 Account payable 7100 (To record purchase) Oct 17 Merchandise inventory 275 Cash 275 (To record freight paid) Oct 21 Account payable 1400 Merchandise inventory 1400 (To record purchase return) Oct 29 Account payable (7100-1400) 5700 Cash 5700 (To record amount paid)
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