Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

Journalize the following transactions for both Abbott Co. (seller) and Dalton Co

ID: 2478614 • Letter: J

Question

Journalize the following transactions for both Abbott Co. (seller) and Dalton Co. (buyer). Assume both of the companies use the perpetual inventory system.

July 3 Abbott Co. sold merchandise on account to Dalton Co., $7,500, terms FOB shipping point, net/eom. The cost of the merchandise sold was $4,400.

July 5 Dalton Co. paid $275 freight charges on purchase from Abbott Co.

July 9 Abbott Co. issued Dalton Co. a credit memo for merchandise returned, $2,250. The cost of the merchandise returned was $1,325.

July 11 Abbott Co. received payment from Dalton Co. for purchase of July 3.

Explanation / Answer

Journal Entries:

In the books of Abbott Co. (seller) :

In the books of Dalton Co. (buyer) :

date Accounts Titles and explanation Debit $ Credit $ July 3 Accounts Receivables 7500 Sales Revenue 7500 Cost of Merchandise Sold 4400 Merchandise Inventory 4400 July 5 Freight Charges 275 Accounts Receivables 275 July 9 Sales Return 2250 Accounts Receivable 2250 Merchandise Inventory 1325 Cost of Merchandise Sold 1325 July 11 Cash 4975 Accounts Receivables 4975 (7500 - 275 - 2250)