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Understanding the Business Transaction Nov. 7, 2015 Lamont Enterprises purchases

ID: 2543905 • Letter: U

Question

Understanding the Business Transaction Nov. 7, 2015 Lamont Enterprises purchases $12,900 of merchandise from Christopher Co. and receives an invoice with terms 2/10, net 30. Nov. 10, 2015 Lamont Enterprises returns $2,100 of merchandise due to an error in shipment and issues a debit memorandum Nov. 17, 2015 Lamont Enterprises pays the amount due to Christopher Co. from the purchase on Nov. 7 less the returned items on Nov. 10. Recording in the Accounting System ournalize the November purchase transactions for Lamont Enterprises. For compound entries, if an amount box does not require an entry, enter "O" Nov. 7 Nov. 10 Nov. 17 Financial Statement Impact Check My Work signment Score: 0.0% All work saved. Email Instructor Save and

Explanation / Answer

1.

On Nov 7: In this case “merchandise supplies” account debit because this is an asset; and accounts payable account is credit since it creates liability for payment.

Ob Nov 10: Return entry should be made by reversing the above journal, since such thing reduces the balance amounts.

On Nov 17: The due amount is (12,900 – 2,100 =) $10,800. This is to be paid after deducting the discount, since the amount is paid within 10 days for availing such discount. Payment amount = {10,800 × (1 – 0.02) =} $10,584.

Journals

Date

Account titles & explanations

P.ref

Debit

Credit

Nov. 7

Merchandise supplies

$12,900

Accounts payable

$12,900

To record purchase on account

Nov 10

Accounts payable

$2,100

Merchandise supplies

$2,100

To record return defective goods

Nov 17

Accounts payable

$10,800

Discount received

$216

Cash

$10,584

To record payment and availing discount

Date

Account titles & explanations

P.ref

Debit

Credit

Nov. 7

Merchandise supplies

$12,900

Accounts payable

$12,900

To record purchase on account

Nov 10

Accounts payable

$2,100

Merchandise supplies

$2,100

To record return defective goods

Nov 17

Accounts payable

$10,800

Discount received

$216

Cash

$10,584

To record payment and availing discount