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Sales Discount Recorded at Gross Nevada Company provided services with a list pr

ID: 2462316 • Letter: S

Question

Sales Discount Recorded at Gross

Nevada Company provided services with a list price of $48,500 to Small Enterprises with terms 2/15, n/45. Nevada records sales at gross.

Required:

1. Prepare the entry to record this sale in Nevada's journal.

Account and Explanation

Debit

Credit

Correct 5 of Item 1

Correct 6 of Item 1

Correct 7 of Item 1

Correct 8 of Item 1

Record sale

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Solution

2. Prepare the entry for Nevada's journal to record receipt of cash in payment for the sale within the discount period. If an amount box does not require an entry, leave it blank.

Account and Explanation

Debit

Credit

Accounts Payable

Accounts Receivable

Cash

Notes Receivable

Sales Revenue

Correct 5 of Item 2

Correct 6 of Item 2

Correct 7 of Item 2

Accounts Payable

Accounts Receivable

Sales Discounts

Sales Returns and Allowances

Sales Revenue

Correct 8 of Item 2

Correct 9 of Item 2

Correct 10 of Item 2

Accounts Payable

Accounts Receivable

Cash

Sales Discounts

Unearned Sales Revenue

Correct 11 of Item 2

Correct 12 of Item 2

Correct 13 of Item 2

Record collection within discount period

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Solution

3. Prepare the entry for Nevada's journal to record receipt of cash in payment for the sale after the discount period.

Account and Explanation

Debit

Credit

Correct 5 of Item 3

Correct 6 of Item 3

Correct 7 of Item 3

Correct 8 of Item 3

Record collection after discount period

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1. Prepare the entry to record this sale in Nevada's journal.

Account and Explanation

Debit

Credit

Correct 5 of Item 1

Correct 6 of Item 1

Correct 7 of Item 1

Correct 8 of Item 1

Record sale

Explanation / Answer

Date Title Debit credit 1 Accounts receivable 48500 sales 48500 [being sales made recorded 2 cash 47530 sales discount    [48500* .02] 970 Accounts receivable 48500 [being amount collected within discount period] 3 cash 48500 Accounts receivable 48500 [being amount collected after discount period]

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