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(10 pts.)Mercury Co. has an agreement with Titan Credit Card Services which allo

ID: 2600320 • Letter: #

Question

(10 pts.)Mercury Co. has an agreement with Titan Credit Card Services which allows customers to purchase sweaters with the Titan card. Titan charges Mercury Co, a one percent fee for all sales. In addition, customers may purchase merchandise on the store's credit card. Mercury entered into the following transactions in September 2008. Sep. 2 Sold two sweaters to S. Sargrove for $220 on the Titan credit card Sep. 12 Sold four sweaters to T. Sandstrom for $420 on the store credit card Sep. 30 Sold $32,000 of accounts receivable to the bank, less a 2 percent The cost of the sweaters sold was $118. The cost of the sweaters sold was $288. factoring fee. Mercury uses a perpetual inventory system. Required: Prepare journal entries to record the three transactions above.

Explanation / Answer

Date Accounts Titles and Explanation Debit Credit

Sep 2. Accounts Receivable $220

Sales Revenue $220

Cost of goods sold $118

Inventory $118

Sep 12 Accounts Receivable $420

Sales Revenue $420

Cost of goods sold $288

Inventory $288

Sep 30 Cash $31,360

Factoring Fees 640

Accounts Receivable $32,000