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Kemper Company signed a long-term noncancelable purchase commitment with a major

ID: 2466296 • Letter: K

Question

Kemper Company signed a long-term noncancelable purchase commitment with a major supplier to purchase raw materials in 2015 at a cost of $1,016,400. At December 31, 2014, the raw materials to be purchased have a market value of $974,100. In 2015, Kemper paid $1,016,400 to obtain the raw materials which were worth $974,100. Prepare the entry to record the purchase. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Account Titles and Explanation

Debit

Credit

I have all of them except for the first title, it is not inventory or inventory over/short. DO NOT ANSWER IS NOT SURE. THANK YOU.

??????? 974100

estimated liability on purc 42300

cash 1016400

Account Titles and Explanation

Debit

Credit

Explanation / Answer

Account Titles and Explanation

Debit

Credit

Purchases

$974,100

Estimated liability on purchase commitment

$42,300

Cash

$1,016,400

Account Titles and Explanation

Debit

Credit

Purchases

$974,100

Estimated liability on purchase commitment

$42,300

Cash

$1,016,400