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Week 4 Date Transaction description 22 Sold 90 Specialist Tennis Raquets to Jump

ID: 2522217 • Letter: W

Question

Week 4

Date

Transaction description

22

Sold 90 Specialist Tennis Raquets to Jump Around for $408 each, Invoice No. 385.

25

The Locker Room paid the full amount owing on their account.

25

Paid sales staff wages of $2,037 for the week up to and including yesterday, Check No. 878.

25

Ordered 16 Specialist Tennis Raquets from Extreme Sports Inc for $280 each. Agreed terms with Extreme Sports Inc are 2/10, n/30.

27

Delivered 40 Quidditch Snitches to Balls 'n All for $752 each, Invoice No. 386. These items were ordered on the 19th.

27

Made cash sale of 60 pairs of Football Boots for $336 each.

28

Paid the full amount owing to Hike, Check No. 879. Payment fell outside discount period.

28

Returned 8 faulty sets of Sting Ray Golf Clubs, originally purchased for $376 each, to Sport Borders. Received a Credit Note for $3,008

(Q=603.cashReceiptsJournalWeek4)

CASH RECEIPTS JOURNAL

Note: In order to receive full points, for each transaction you must select an account under the column labeled 'Account', as indicated under the additional instructions above. Since all transactions in this journal affect the Cash account, you are asked to enter the name of the appropriate account credited in these transactions into the Account column so that the type of transaction can be determined by the name of the account entered into this column.

Date

Account

Post Ref.

Debit

Credit

Cost of Goods Sold

Cash

Sales Discounts

Sales Revenue

Accounts Receivable

Other Accounts

Jun

1

Bank Loan Payable

250

48,000

48,000

Jun

5

ARC - Jump Around

110-5

4,308

4,308

Jun

10

ARC - Mick's Sporting Goods

110-1

3,222

358

3,580

Jun

13

Sales Revenue

X

16,200

16,200

7,200

Jun

20

ARC - Balls 'n All

110-6

3,700

3,700

Jun

20

Sales Revenue

X

10,368

10,368

6,168

Jun

(select)

Jun

(select)

Jun

(select)

Jun

(select)

Jun

(select)

Jun

(select)

(Q=604.cashPaymentsJournalWeek4)

CASH PAYMENTS JOURNAL

Note: In order to receive full points, for each transaction you must select an account under the column labeled 'Account', as indicated under the additional instructions above. Since all transactions in this journal affect the Cash account, you are asked to enter the name of the appropriate account debited in these transactions into the Account column so that the type of transaction can be determined by the name of the account entered into this column.

Date

Account

Check
No.

Post
Ref.

Debit

Credit

Accounts Payable

Merchandise Inventory

Wages
Expense

Other Accounts

Cash

Jun

1

Prepaid Rent

868

140

8,200

8,200

Jun

2

APC - Addax Sports

869

210-6

3,395

3,395

Jun

2

Office Supplies

870

130

580

580

Jun

4

Electricity Payable

871

221

840

840

Jun

4

Wages Payable

872

220

744

1,135

1,879

Jun

11

APC - Sports 'R Us

873

210-2

3,820

3,820

Jun

11

APC - Hike

874

210-1

2,227

2,227

Jun

11

Wages Expense

875

X

2,388

2,388

Jun

13

APC - Sport Borders

876

210-5

3,636

3,636

Jun

18

Wages Expense

877

X

1,530

1,530

Jun

(select)

Jun

(select)

Jun

(select)

Jun

(select)

Jun

(select)

Jun

(select)

Week 4

Date

Transaction description

22

Sold 90 Specialist Tennis Raquets to Jump Around for $408 each, Invoice No. 385.

25

The Locker Room paid the full amount owing on their account.

25

Paid sales staff wages of $2,037 for the week up to and including yesterday, Check No. 878.

25

Ordered 16 Specialist Tennis Raquets from Extreme Sports Inc for $280 each. Agreed terms with Extreme Sports Inc are 2/10, n/30.

27

Delivered 40 Quidditch Snitches to Balls 'n All for $752 each, Invoice No. 386. These items were ordered on the 19th.

27

Made cash sale of 60 pairs of Football Boots for $336 each.

28

Paid the full amount owing to Hike, Check No. 879. Payment fell outside discount period.

28

Returned 8 faulty sets of Sting Ray Golf Clubs, originally purchased for $376 each, to Sport Borders. Received a Credit Note for $3,008

Explanation / Answer

Date

CASH RECEIPTS JOURNAL

Date

Account Post Ref. Debit Credit Cost of Goods Sold Cash Sales Discounts Sales Revenue Accounts Receivable Other Accounts Working Jun 1 Bank Loan Payable 250 48,000 48,000 Jun 5 ARC - Jump Around 110-5 4,308 4,308 Jun 10 ARC - Mick's Sporting Goods 110-1 3,222 358 3,580 Jun 13 Sales Revenue X 16,200 16,200 7,200 Jun 20 ARC - Balls 'n All 110-6 3,700 3,700 Jun 20 Sales Revenue X 10,368 10,368 6,168 Jun 22 Jumb Around 385 36720 36720 Jun 27 Balls 'n All 386 30080 30080 752*40 Jun 27 Sales Revenue X 20160 20160 60*336 Jun 28 APC - Sport Borders 210-5 3005 8*376 3005
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