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On October 29, 2012, Lobo Co. began operations by purchasing razors for resale.

ID: 2459936 • Letter: O

Question

On October 29, 2012, Lobo Co. began operations by purchasing razors for resale. Lobo uses the perpetual inventory method. The razors have a 90-day warranty that requires the company to replace any nonworking razor. When a razor is returned, the company discards it and mails a new one from Merchandise Inventory to the customer. The company's cost per new razor is $15 and its retail selling price is $70 in both 2012 and 2013. The manufacturer has advised the company to expect warranty costs to equal 7% of dollar sales. The following transactions and events occurred.

    

    

    

    

Recognized warranty expense related to January sales with an adjusting entry.

Prepare journal entries to record above transactions and adjustments for 2012.

Prepare journal entries to record above transactions and adjustments for 2013.

How much warranty expense is reported for November 2012 and for December 2012?

How much warranty expense is reported for January 2013?

What is the balance of the Estimated Warranty Liability account as of December 31, 2012?

On October 29, 2012, Lobo Co. began operations by purchasing razors for resale. Lobo uses the perpetual inventory method. The razors have a 90-day warranty that requires the company to replace any nonworking razor. When a razor is returned, the company discards it and mails a new one from Merchandise Inventory to the customer. The company's cost per new razor is $15 and its retail selling price is $70 in both 2012 and 2013. The manufacturer has advised the company to expect warranty costs to equal 7% of dollar sales. The following transactions and events occurred.

Explanation / Answer

Prepare journal entries to record above transactions and adjustments for 2012.

Prepare journal entries to record above transactions and adjustments for 2013.

How much warranty expense is reported for November 2012 and for December 2012?

How much warranty expense is reported for January 2013?

What is the balance of the Estimated Warranty Liability account as of December 31, 2012?

$ 636

What is the balance of the Estimated Warranty Liability account as of January 31, 2013?

789

Date General Journal Debit Credit Nov-11 Cash 4,200 Sales 4,200 Nov-11 Cost of goods sold 900 Merchandise inventory 900 Nov-30 Warranty expense 294 Estimated warranty liability 294 Dec-09 Estimated warranty liability 180 Merchandise inventory 180 Dec-16 Cash 12,600 Sales 12,600 Dec-16 Cost of goods sold 2,700 Merchandise inventory 2,700 Dec-29 Estimated warranty liability 360 Merchandise inventory 360 Dec-31 Warranty expense 882 Estimated warranty liability 882
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