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The following were selected from among the transactions completed by Babcock Com

ID: 3199424 • Letter: T

Question

The following were selected from among the transactions completed by Babcock Company during November of the current year:

Journalize the transactions. Refer to the Chart of Accounts for exact wording of account titles.

Nov. 3 Purchased merchandise on account from Moonlight Co., list price $94,000, trade discount 25%, terms FOB destination, 2/10, n/30. 4 Sold merchandise for cash, $35,040. The cost of the merchandise sold was $20,610. 5 Purchased merchandise on account from Papoose Creek Co., $50,800, terms FOB shipping point, 2/10, n/30, with prepaid freight of $850 added to the invoice. 6 Returned $12,000 ($16,000 list price less trade discount of 25%) of merchandise purchased on November 3 from Moonlight Co. 8 Sold merchandise on account to Quinn Co., $14,030 with terms n/15. The cost of the merchandise sold was $9,130. 13 Paid Moonlight Co. on account for purchase of November 3, less return of November 6. 14 Sold merchandise on VISA, $243,720. The cost of the merchandise sold was $148,260. 15 Paid Papoose Creek Co. on account for purchase of November 5. 23 Received cash on account from sale of November 8 to Quinn Co. 24 Sold merchandise on account to Rabel Co., $52,500, terms 1/10, n/30. The cost of the merchandise sold was $36,660. 28 Paid VISA service fee of $3,750. 30 Paid Quinn Co. a cash refund of $6,510 for returned merchandise from sale of November 8. The cost of the returned merchandise was $3,450.

Explanation / Answer

The journalization of the complete transations were as shown below

Date

Particulars

Debit

Credit

Nov-03

Merchandise Inventory

70500

To Accounts Payable-Moonlight Co.

70500

(Purchase from Moonlight Co. on FOB Destination 2/10,n/30)

Nov-04

Cash

35040

To Sales

35040

(Cash Sales Made)

Nov-04

Cost of Merchandise Sold

20610

To Merchandise Inventory

20610

(Cost of Merchadise sold Realised)

Nov-05

Merchandise Inventory

50800

To Cash

850

To Accounts Payable-Papoose Creek Co.

49950

(Purchase from Papoose Creek Co. on FOB Shipping Point 2/10,n/30,Paid Freight)

Nov-06

Accounts Payable-Moonlight Co.

12000

To Merchandise Inventory

12000

(Being Purchase Returns)

Nov-08

Accounts Receivable-Quinn Co.

14030

To Sales

14030

(Being Credit Sales made to Quinn Co. on Credit Termsn/30)

Nov-08

Cost of Merchandise Sold

9130

To Merchandise Inventory

9130

(Cost of Merchadise sold Realised)

Nov-13

Accounts Payable-Moonlight Co.

55500

To Cash

54390

To Merchandise Inventory

1110

(Being Cash Paid to Moonlight Co. On Account at 2/10)

Nov-14

Cash

243720

To Sales

243720

(Being Sales Made on VISA)

z

Nov-14

Cost of Merchandise Sold

148260

To Merchandise Inventory

148260

(Cost of Merchadise sold Realised)

Nov-15

Accounts Payable-Papoose Creek Co.

49950

To Cash

49950

To Merchandise Inventory

1003

(Being Cash Paid to Papoose Creek Co. On Account at 2/10)

Nov-23

Cash

14030

To Accounts Receivable-Quinn Co.

14030

Nov-24

Accounts Receivable-Rabel Co.

52500

To Sales

52500

(Being Credit Sales made to Rabel Co. on Credit Terms 1/10,n/30)

Nov-24

Cost of Merchandise Sold

36660

To Merchandise Inventory

36660

(Cost of Merchadise sold Realised)

Nov-28

Credit Card Expense

3750

To Cash

3750

(Being Credit Card Expenses Paid)

Nov-30

Sales

6510

To Cash

6510

(Being Cash Refund Paid for Sales Return to Quinn Co.)

Nov-30

Merchandise Inventory

3450

To Cost of Goods Sold

3450

(Being Sale Returns Realised)

Date

Particulars

Debit

Credit

Nov-03

Merchandise Inventory

70500

To Accounts Payable-Moonlight Co.

70500

(Purchase from Moonlight Co. on FOB Destination 2/10,n/30)

Nov-04

Cash

35040

To Sales

35040

(Cash Sales Made)

Nov-04

Cost of Merchandise Sold

20610

To Merchandise Inventory

20610

(Cost of Merchadise sold Realised)

Nov-05

Merchandise Inventory

50800

To Cash

850

To Accounts Payable-Papoose Creek Co.

49950

(Purchase from Papoose Creek Co. on FOB Shipping Point 2/10,n/30,Paid Freight)

Nov-06

Accounts Payable-Moonlight Co.

12000

To Merchandise Inventory

12000

(Being Purchase Returns)

Nov-08

Accounts Receivable-Quinn Co.

14030

To Sales

14030

(Being Credit Sales made to Quinn Co. on Credit Termsn/30)

Nov-08

Cost of Merchandise Sold

9130

To Merchandise Inventory

9130

(Cost of Merchadise sold Realised)

Nov-13

Accounts Payable-Moonlight Co.

55500

To Cash

54390

To Merchandise Inventory

1110

(Being Cash Paid to Moonlight Co. On Account at 2/10)

Nov-14

Cash

243720

To Sales

243720

(Being Sales Made on VISA)

z

Nov-14

Cost of Merchandise Sold

148260

To Merchandise Inventory

148260

(Cost of Merchadise sold Realised)

Nov-15

Accounts Payable-Papoose Creek Co.

49950

To Cash

49950

To Merchandise Inventory

1003

(Being Cash Paid to Papoose Creek Co. On Account at 2/10)

Nov-23

Cash

14030

To Accounts Receivable-Quinn Co.

14030

Nov-24

Accounts Receivable-Rabel Co.

52500

To Sales

52500

(Being Credit Sales made to Rabel Co. on Credit Terms 1/10,n/30)

Nov-24

Cost of Merchandise Sold

36660

To Merchandise Inventory

36660

(Cost of Merchadise sold Realised)

Nov-28

Credit Card Expense

3750

To Cash

3750

(Being Credit Card Expenses Paid)

Nov-30

Sales

6510

To Cash

6510

(Being Cash Refund Paid for Sales Return to Quinn Co.)

Nov-30

Merchandise Inventory

3450

To Cost of Goods Sold

3450

(Being Sale Returns Realised)

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