On July 31, Scully Company paid credit card processing fees of $1,000.The correct journal entry for Scully Company is:
A. Dr. Prepaid expense 1,000 Cr. Cash 1,000
B. Dr. Miscellaneous expense 1,000 Cr. Cash 1,000
C. Dr. Credit card expense 1,000 Cr. Cash 1,000
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On July 29, Scully Company sold merchandise to Burton Company for cash $10,000, terms FOB shipping point. Burton Company paid by MasterCard. The cost of the merchandise sold was $6,500.
A. For Scully company:Dr. Cash 10,000 Cr. Sales 10,000Dr. Cost of merchandise sold 6,500 Cr. Merchandise inventory 6,500For Burton company:Dr. Merchandise inventory 10,000 Cr. Cash 10,000
B. For Scully company:Dr. Accounts receivable 10,000 Cr. Sales 10,000Dr. Cost of merchandise sold 6,500 Cr. Merchandise inventory 6,500For Burton company:Dr. Merchandise inventory 10,000 Cr. Accounts payable 10,000
C. For Scully company:Dr. Notes receivable 10,000 Cr. Sales 10,000Dr. Cost of merchandise sold 6,500 Cr. Merchandise inventory 6,500For Burton company:Dr. Merchandise inventory 10,000 Cr. Notes payable 10,000
On July 18, Scully Company sold merchandise on account to Burton Company, $12,000, terms FOB shipping point, 2/10, n/eom. Scully Company prepaid freight of $500, which was added to the invoice. The cost of the merchandise sold was $7,200.The correct journal entries are:
A. For Scully company:Dr. Cash 12,000 Cr. Sales 12,000Dr. Delivery expense 500 Cr. Cash 500Dr. Cost of merchandise sold 7,200 Cr. Merchandise inventory 7,200For Burton company:Dr. Merchandise inventory 12,500 Cr. Cash 12,500
B. For Scully company:Dr. Accounts receivable 12,000 Cr. Sales 12,000Dr. Accounts receivable 500 Cr. Cash 500Dr. Cost of merchandise sold 7,200 Cr. Merchandise inventory 7,200For Burton company:Dr. Merchandise inventory 12,500 Cr. Accounts payable 12,500
C. For Scully company:Dr. Accounts receivable 12,000 Cr. Sales 12,000Dr. Delivery expense 500 Cr. Cash 500Dr. Cost of merchandise sold 7,200 Cr. Merchandise inventory 7,200For Burton company:Dr. Merchandise inventory 12,000 Cr. Accounts payable 12,000
Scully company is the seller, and Burton company is the buyer. Assuming both Scully company and Burton company using perpetual inventory system. Select the correct journal entries for both Scully company and Burton company from question 14 to question 23（以上题干适用于第14题至第23题，请为第14题至第23题中的每一笔业务，选择正确的分录） .On July 1, Scully Company sold merchandise on account to Burton Company, $7,500, terms FOB shipping point, n/45. The cost of the merchandise sold was $4,500.The correct journal entries are:
A. For Scully company:Dr. Accounts receivable 7,500 Cr. Fees earned 7,500Dr. Cost of merchandise sold 4,500 Cr. Merchandise inventory 4,500For Burton companyDr. Merchandise inventory 7,500 Cr. Accounts payable 7,500
B. For Scully company:Dr. Accounts receivable 7,500 Cr. Sales 7,500Dr. Cost of merchandise sold 4,500 Cr. Merchandise inventory 4,500For Burton companyDr. Merchandise inventory 7,500 Cr. Accounts payable 7,500
C. For Scully company:Dr. Cash 7,500 Cr. Fees earned 7,500Dr. Cost of merchandise sold 4,500 Cr. Merchandise inventory 4,500For Burton companyDr. Merchandise inventory 7,500 Cr. Cash 7,500
Transaction j. Withdrew $2,000 from the business for personal use.The correct journal entry is:
A. Dr. Lynn Cantwell, Capital 2,000 Cr. Cash 2,000
B. Dr. Miscellaneous expense 2,000 Cr. Cash 2,000
C. Dr. Lynn Cantwell, Drawing 2,000 Cr. Cash 2,000
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