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

ID: 2544626 • Letter: T

Question

The following information for Dorado Corporation relates to the three-month period ending September 30. Units Price per Unit Sales 455,000 $ 42 Beginning inventory 41,000 24 Purchases 430,000 30 Ending inventory 16,000 ? Dorado expects to purchase 180,000 units of inventory in the fourth quarter of the current calendar year at a cost of $31 per unit, and to have on hand 57,000 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.

Explanation / Answer

COST OF GOODS AVAILABLE FOR SALE: Beginning Inventory (41000 units @24) 984000 Add: Purchases (430000 units @30) 12,900,000 Total cost of Goods available for sale 13,884,000 Less: Ending Inventory 384000 (16,000 units @24) Cost of goods sold 13,500,000 Sales (455,000 units @$42) 19,110,000 Less: COGS 13,500,000 Gross Profit 5,610,000 Jurnal entries: Purchases Account Dr. 12,900,000      Accounts payable 12,900,000 Accounts recievable Dr. 19,110,000      Sales revenue 19,110,000 Mercchandise Inventory Dr. 12,900,000     Purchases Account 12,900,000 (for closing the purchases account) Cost of Goods sold Dr. 13,500,000      Merchandise inventory 13,500,000 (for adjusting the inventory to ending inventory)