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E6-18A. (Learning Objectives 1, 2: Show how to account for inventory transaction

ID: 340568 • Letter: E

Question

E6-18A. (Learning Objectives 1, 2: Show how to account for inventory transactions; apply the FIFO cost method) Cranwell Company's inventory records for a particular development program show the following at May 31: LO 6 units @ $150 = $ 900 4 units @ 151 = $ 604 $2,240 May l Begi inning inventory 26 Purchase 14units @ 160 = At May 31, 10 of these units are on hand. Journalize the following for Cranwell Company under the perpetual system 1. Total May purchases in one summary entry. All purchases were on credit. 2. Total May sales and cost of goods sold in two summary entries. The selling price was $550 per unit, and all sales were on credit. Assume that Cranwell uses the FIFO inventory method 3. Under FIFO, how much gross profit would Cranwell earn on these transactions? What is the FIFO cost of Cranwell Company's ending inventory?

Explanation / Answer

1) Journal entry :

2) Journal entry :

3) Gross profit = (7700-2144) = 5556

Ending inventory = (10*160) = 1600

Date accounts & explanation debit credit Merchandise inventory 2844 Account payable 2844 (To record purchase)