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Audio-video estimates its inventory by gross profit methodwhen preparing monthly

ID: 2444665 • Letter: A

Question

Audio-video estimates its inventory by gross profit methodwhen preparing monthly financial statements. For the past 2 years,gross profit has averaged 22% of net sales. The company's inventoryrecords reveal the following data (amounts in thousands): Inventory, March 1....$690 Transactions during March:                               Purchases.....$6,500                               Purchasediscounts....$150                              Purchase returns........$10                              Sales..............$8,610                               Salesreturns.............$110 Estimate the March 31 inventory using gross profit method.Just fill in the missing boxes with question marks if any titles onthe left hand side of the diagram is wrong PLEASE correct. Withamounts in thousands. THANKS!!!WILL RATE 6

Explanation / Answer

$690

Beginning Inventory

$690

Net Purchases: Purchases $6,500 less: purchase ($150) discount    purchase return ($10) $6,340 Cost of goods available $7,030 Estimated cost of goods sold Net sales revenue: Sales $8,610 less: sales return ($110) Net sales $8,500 less: estimated gross profit of 22% ($1,870) Estimated cost $6,630 of goods sold EstimatedEnding Inventory $400 ($7,030 -$6,630)