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

ons The following selected transactions were completed by Capers Company during

ID: 2563962 • Letter: O

Question

ons The following selected transactions were completed by Capers Company during October of the current year: Oct.1 Purchased merchandise from UK Imports Co., $13,031, terms FOB destination, n/30. 3 Purchased merchandise from Hoagle Co, $9,150, terms FOB shipping point, 2/10, n/eom Prepaid freight of $205 was added to the invoice. 4 Purchased merchandise from Taco Co, $14.800, terms FOB destination, 2/10, /30. 6 Issued debit memo to Taco Co. for $4,600 of merchandise returned from purchase on October 4. 13 Paid Hoagie Co. for involce of October 3. 14 Paid Taco Co. for invoice of October 4, less debit memo of October 6. 19 Purchased merchandise from Veggie Co, $26,320, terms FOB shipping point, n/eom. 19 Paid freight of $410 on October 19 purchase from Veggie Co. 20 Purchased merchandise from Caesar Salad Co, $20,100, terms FOB destination, 1/10, 30 31 31 n/30. Paid Caesar Salad Co. for invoice of October 20. Paid UK Imports Co. for invoice of October 1. Paid Veggie Co. for invoice of October 19.

Explanation / Answer

Answer:

Date

Description

Debit $

Credit $

1-Oct

Merchandise inventory

13031

accounts payable-UK Import

13031

(to record the purchase of merchandise on account)

3-Oct

Merchandise inventory

9150

accounts payable-Hoagie co

9150

(to record the purchase of merchandise on account)

4-Oct

Merchandise inventory

14800

accounts payable -Taco CO

14800

(to record the purchase of merchandise on account)

6-Oct

accounts payable-Taco

4600

To Merchandise inventory

4600

(to record the return of inventory)

13-Oct

accounts payable-Hoagie co

9150

cash

8971.1

Purchase discount and allowance

178.9

(to record the payment to Hoagie company)

(see working note-1 for calculation)

14-Oct

accounts payable-Taco co

10200

cash

9996

Purchase discount and allowance

204

(to record the payment to Taco company)

(see working note-2 for calculation)

19-Oct

Merchandise inventory

26320

accounts payable-Veggie company

26320

(to record the purchase of merchandise on account)

19-Oct

Fright expanses

410

   cash

410

(to record the freight exp)

20-Oct

Merchandise inventory

20100

accounts payable-Caesar salad company

20100

(to record the purchase of merchandise on account)

30-Oct

accounts payable-Caesar salad company

20100

cash (20100-402)

19698

Purchase discount and allowance (20100*2%)

402

(to record the payment to Caesar salad company)

31-Oct

accounts payable-UK Import

13031

cash

13031

31-Oct

accounts payable-Veggie company

26320

cash

26320

Working notes for the answer

WN-1

Invoice value

9150

Less: Prepaid fright

205

Purchase value

8945

Less: Discount at 2%

178.9

Net purchase value

8766.1

Add: Fright

205

Total cash payment

8971.1

.WN-2

Invoice value

14800

Less: Purchase return

4600

Purchase value

10200

Less:Disocount at 2%

204

Total cash payment

9996

Date

Description

Debit $

Credit $

1-Oct

Merchandise inventory

13031

accounts payable-UK Import

13031

(to record the purchase of merchandise on account)

3-Oct

Merchandise inventory

9150

accounts payable-Hoagie co

9150

(to record the purchase of merchandise on account)

4-Oct

Merchandise inventory

14800

accounts payable -Taco CO

14800

(to record the purchase of merchandise on account)

6-Oct

accounts payable-Taco

4600

To Merchandise inventory

4600

(to record the return of inventory)

13-Oct

accounts payable-Hoagie co

9150

cash

8971.1

Purchase discount and allowance

178.9

(to record the payment to Hoagie company)

(see working note-1 for calculation)

14-Oct

accounts payable-Taco co

10200

cash

9996

Purchase discount and allowance

204

(to record the payment to Taco company)

(see working note-2 for calculation)

19-Oct

Merchandise inventory

26320

accounts payable-Veggie company

26320

(to record the purchase of merchandise on account)

19-Oct

Fright expanses

410

   cash

410

(to record the freight exp)

20-Oct

Merchandise inventory

20100

accounts payable-Caesar salad company

20100

(to record the purchase of merchandise on account)

30-Oct

accounts payable-Caesar salad company

20100

cash (20100-402)

19698

Purchase discount and allowance (20100*2%)

402

(to record the payment to Caesar salad company)

31-Oct

accounts payable-UK Import

13031

cash

13031

31-Oct

accounts payable-Veggie company

26320

cash

26320