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The following information for Dorado Corporation relates to the three-month peri

ID: 2541966 • Letter: T

Question

The following information for Dorado Corporation relates to the three-month period ending September 30.

Dorado expects to purchase 190,000 units of inventory in the fourth quarter of the current calendar year at a cost of $33 per unit, and to have on hand 61,000 units of inventory at year-end. Dorado uses the last-in, first-out (LIFO) method to account for inventory costs.

a. Determine the cost of goods sold and gross profit amounts Dorado should record for the three months ending September 30.

b. Prepare journal entries to reflect these amounts.

Units Price per Unit Sales 465,000 $ 44 Beginning inventory 43,000 26 Purchases 440,000 32 Ending inventory 18,000 ?

Explanation / Answer

Answer

Value of ending inventory = 18000 x $26 = $468,000

ANSWER (a)

= (43000 x $26) + (440000 x $32) - $468000
=$14,730,000

ANSWER (b)

Journal entries on the basis of above aamounts

General Journal

Debit ($)

Credit ($)

Purchases

14080000

Cash/Accounts payable

500

1408000

(purchases made)

Cash/Accounts receivables

20460000

Sales

20460000

(total sales)

Income Summary

14730000

Cost of Goods Sold

14730000

(cost of goods sold recorded)

General Journal

Debit ($)

Credit ($)

Purchases

14080000

Cash/Accounts payable

500

1408000

(purchases made)

Cash/Accounts receivables

20460000

Sales

20460000

(total sales)

Income Summary

14730000

Cost of Goods Sold

14730000

(cost of goods sold recorded)