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The following merchandise transactions occurred during December for two differen

ID: 2469019 • Letter: T

Question

The following merchandise transactions occurred during December for two different companies: Rippen and Burnen. Both companies use a perpetual inventory system. On December 3, Rippen Corporation sold merchandise on account to Burnen Corp. for $494,000, terms 2/10, n/30. This merchandise originally cost Rippen $301,000 On December 8, Burnen Corp. returned merchandise to Rippen Corporation for a credit of S3,600. Rippen returned this merchandise to inventory at its original cost of $2,194 December 12, Burnen Corp. paid Rippen Corporation for the amount owed.

Explanation / Answer

December 3

Burnen Corp. Dr $ 494,000

Sales Cr $ 494,400

Cost of Goods Sold Dr $ 301,000

Inventory Cr $ 301,000

December 8

sales Return Dr $ 3,600

Burnen corp. Cr $ 3,600

Inventory Dr $ 2,194

cost of Goods Sold Cr $ 2,194

December 12

Cash Dr $ 480,592 ( $ 490,400 - $ 9,808)

Sales Discount Dr $ 9,808 ( $ 490,400 X 2%)

Burnen Corp. Cr $ 490,400

b) Net Sales = Sales - sales return - sales discount = $ 494,000 - $ 3,600 - $ 9,808 = $ 480,592

c) Gross profit = Net sales - Cogs = $ 480,592 - $ 298,806 = $ 181,786

gross profit %age = Gross profit / Net sales = 181,786 / 480,592 = 37.83%