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13. 3 pnts 12. 5 pnts On September 1, Brownsville Supply had an inventory of 20b

ID: 2458147 • Letter: 1

Question

13.

3 pnts

12. 5 pnts On September 1, Brownsville Supply had an inventory of 20backpacks at a cost of $25 each. The company uses a perpetualinventory system. During September, the following transactionsand events occurred. Sept. 4 Purchased 40 backpacks at $25 each from Lincoln, terms 2/10,n/30. 6 Received credit of $100 for the return of 4 backpackspurchased on Sept. 4 that were defective. 9 Sold 20 backpacks for $40 each to Jaxon Books, terms 2/10,n/30. 13 Sold 15 backpacks for $40 each to Stoner Office Supply, termsn/30. 14 Paid Lincoln in full, less discount. Instructions Journalize the September transactions for BrownsvilleSupply.

Explanation / Answer

12. Sept 4 Inventory         1,000      Accounts payable    1,000 sept 6. Accounts payable   100        Inventory                  100 Sept 9 1)Accountsreceivable          800        Salesrevenue                      800 (40 * 20) 2) Cost of goods sold     500             Inventory                   500 (25 * 20) Sept 13 1)Accountsreceivable         600          Salesrevenue                  600 (40 * 15) 2) Cost of goodssold        375             Inventory                    375 (25 * 15) Sept 14 Accounts payable       900      Inventory                        18      Cash                               882 ------------------------------- 13. Cost assigned on average basis     1,650 Cost assigned on FIFObasis         1,800 Cost assigned on LIFObasis         1,500 Explanation average basis 3,300 / 600 = 5.5 300 * 5.5 = $ 1,650 FIFO 300 * 6 = 1,800 LIFO 150 * 4 = 600 150 * 6 = 900               1,500

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