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(a) Journalize the January transactions. On January 1, 2017, the ledger of Accar

ID: 2454228 • Letter: #

Question

(a)

Journalize the January transactions.

On January 1, 2017, the ledger of Accardo Company contains the following liability accounts.
Accounts Payable $52,000 Sales Taxes Payable 7,700 Unearned Service Revenue 16,000
During January, the following selected transactions occurred.
Jan. 5 Sold merchandise for cash totaling $20,520, which includes 8% sales taxes. 12 Performed services for customers who had made advance payments of $10,000. (Credit Service Revenue.) 14 Paid state revenue department for sales taxes collected in December 2016 ($7,700). 20 Sold 900 units of a new product on credit at $50 per unit, plus 8% sales tax. This new product is subject to a 1-year warranty. 21 Borrowed $27,000 from Girard Bank on a 3-month, 8%, $27,000 note. 25 Sold merchandise for cash totaling $12,420, which includes 8% sales taxes.

Explanation / Answer

Date Title Debit credit 5 jan cash 20520 sales   [20520 /1.08] 19000 sales tax payable [20520*.08/1.08] 1520 [being sales made and tax collected] jan 12 Unearned service revenue 10,000 service revenue 10,000 [being services performed] jan14 sales tax payable 7700 cash 7700 [being sales tax paid] jan 20 Accounts receivable   48600 sales     [900*50] 45000 sales tax payable    [45000*.08] 3600 [being sales made] jan21 cash 27000 Note payable 27000 [being amount borrowed] jan25 cash 12420 sales     [12420 /1.08] 11500 sales tax payable   [11500*.08] 920