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Marsh Pharmacy uses the following journals: sales journal, purchases journal, ca

ID: 2463801 • Letter: M

Question

Marsh Pharmacy uses the following journals: sales journal, purchases journal, cash receipts journal, cash disbursements journal, and general journal. The following two transactions were processed. On June 5, Marsh Pharmacy purchased merchandise priced at $14,000, subject to credit terms of 2/10, n/30. On June 14, Marsh Pharmacy paid the net amount due for the merchandise purchased on June 5. In journalizing the June 14 payment, the pharmacy debited Accounts Payable for $14,000 but failed to record the cash discount on the purchase.Cash was properly credited for the actual $133, 720 paid. a. In what Journals would the June 5 and the June 14 transactions be recorded? b. What procedure is likely to discover the error in journalizing the June 14 transaction?

Explanation / Answer

a & b.

Prepare the journal entries:

Date

Account title & explanation

Debit

Credit

June 5

Purchase

$          14,000

        Accounts payable

$          14,000

Date

Account title & explanation

Debit

Credit

June 14

Account payable

$          14,000

           Discount received ($14,000 *2%)

$                280

           Cash

$          13,720

Marsh Pharmacy could not journalize cash discount received. The above entry passed to record the discount received.

Date

Account title & explanation

Debit

Credit

June 5

Purchase

$          14,000

        Accounts payable

$          14,000

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