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HELP PLEASE WITH JOURNALS ENTRIES QTR 3 Understanding of Chapter 10 is required

ID: 2446411 • Letter: H

Question

HELP PLEASE WITH JOURNALS ENTRIES

QTR 3    Understanding of Chapter 10 is required prior to starting these transactions.      

31           7/6/2015              Collected $180,000 from customers from sales made on account.

32           7/12/2015            Inventory was purchased for $158,000 on account.

33           7/21/2015            A sale was made for $131,000 on account, and $64,500 worth of inventory was shipped out.

34           7/26/2015            Paid $126,000 for inventory purchased previously.

35           7/31/2015            $14,000 was paid for wages for July.

36           8/2/2015              Paid $2,000 rent for the August and September, and recorded all of it into the prepaid rent account.

37           8/9/2015              Collected $129,000 from customers from sales made on account.

38           8/12/2015            The company established a $300,000 line of credit with a bank. Funds could be borrowed or repaid at any amount at month end.

                                Interest would be paid at month end, at a rate of 1% per month. No funds were drawn at this time.

39           8/29/2015            Paid $57,000 for operating expenses, including supplies, August wages, insurance and office equipment rental.

40           8/30/2015            $50,000 was borrowed from a bank, at an interest rate of 12%. This is a 3-month note and interest and principal will be paid at maturity.

41           9/1/2015              A sale was made for $228,000 on account, and $125,400 worth of inventory was shipped out.

42           9/2/2015              Land and building is purchased for $100,000. The appraised values were $40,000 for the land and $120,000 for the building.

                                The building has an expected useful life of 25 years, and has no salvage value. $40,000 is paid in cash now as a deposit, and the balance

                                must be paid within 36 months. A no-interest note is signed for this amount. Management expects to be in the new facility and fully operating by October 1.

43           9/28/2015            Interest was accrued for September on the two notes payable (from transaction #40 and #42).

44           9/29/2015            Recorded the adjustment to recognize the use of the third quarter's rent, which was prepaid.

45           9/30/2015            Wages of $14,000 were paid for September.

Explanation / Answer

Answer:

Journal Entries Date Accounts Debit $ Credit $ 06-07-15 Cash    180,000.00 Accounts Receivable    180,000.00 12-07-15 Purchase    158,000.00 Accounts Payable    158,000.00 21-07-15 Accounts Receivable    131,000.00 Revenue    131,000.00 (No entries is required for shipped out) (Only physical count of inventory needs to be reduced) 26-07-15 Accounts Payable    126,000.00 Cash    126,000.00 31-07-15 Wages- Expenses      14,000.00 Cash      14,000.00 02-08-15 Prepaid Rent        2,000.00 Cash        2,000.00 09-08-15 Cash    129,000.00 Accounts Receivable    129,000.00 29-08-15 Operation Expenses      57,000.00 Cash      57,000.00 30-08-15 Cash      50,000.00 Bank Note Payable      50,000.00 01-09-15 Accounts Receivable    228,000.00 Revenue    228,000.00 (No entries is required for shipped out) (Only physical count of inventory needs to be reduced) 02-09-15 Land      40,000.00 Building    120,000.00 Note Payable      60,000.00 Cash      40,000.00 Revaluation Reserve      20,000.00 (Depreciation needs to be charged from 1st Oct) 28-09-15 Interest Expense            500.00 Interest Expense Payable            500.00 (No interest is required for transaction# 42) 29-09-15 Rent Expense        2,000.00 Prepaid Rent        2,000.00 30-09-15 Wages- Expenses      14,000.00 Cash      14,000.00