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
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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
Transaction i. Paid salary of assistant, $2,200.The correct journal entry is:
A. Dr. Salaries expense 2,200 Cr. Cash 2,200
B. Dr. Salaries expense 2,200 Cr. Accounts payable 2,200
C. Dr. Accrued expense 2,200 Cr. Cash 2,200
Transaction g. Paid cash to creditors on account, $3,500.The correct journal entry is:
A. Dr. Prepaid expense 3,500 Cr. Cash 3,500
B. Dr. Notes payable 3,500 Cr. Cash 3,500
C. Dr. Accounts payable 3,500 Cr. Cash 3,500
Transaction f. Paid cash for miscellaneous expense, $300.The correct journal entry is:
A. Dr. Miscellaneous expense 300 Cr. Cash 300
B. Dr. Miscellaneous expense 300 Cr. Accounts payable 300
C. Dr. Prepaid expense 300 Cr. Cash 300
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