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Headland Company sells goods that cost $329,000 to Ricard Company for $382,000 o

ID: 2410536 • Letter: H

Question

Headland Company sells goods that cost $329,000 to Ricard Company for $382,000 on January 2, 2017. The sales price includes an installation fee, which has a standalone selling price of $43,000. The standalone selling price of the goods is $339,000. The installation is considered a separate performance obligation and is expected to take 6 months to complete.

(a) Prepare the journal entry (if any) to record the sale on January 2, 2017. (Credit account titles are automatically indented when 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.)

(b) Headland prepares an income statement for the first quarter of 2017, ending on March 31, 2017 (installation was completed on June 18, 2017). How much revenue should Headland recognize related to its sale to Ricard?

$

First Quarter Sales Revenue $

Cost of Goods Sold

Gross Profit

$

Explanation / Answer

SALE price of goods 339000
Sale price of installation service 43000
Total 382000

Accounts receivable (Richard co.) A/c Dr. 382000
To Sale 339000
To unearned installation service fees 43000


Sale revenue 339000
Installation fees 21500
Total 360500

Less cost of goods sold 329000

Net income 22500

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