January 5. Wizsolution purchased a $144,000 building to use as an office. Wizsolution paid $15,000 in cash and signed a note payable promising to pay the $129,000 balance over the next ten years.The correct journal entry is:
A. Dr. Building 144,000 Cr. Cash 144,000
B. Dr. Building 144,000 Cr. Cash 15,000 Accounts payable 129,000
C. Dr. Building 144,000 Cr. Cash 15,000 Notes payable 129,000
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January 8. Wizsolution purchased office equipment for $12,000 cash.The correct journal entry is:
A. Dr. Office equipment 12,000 Cr. Notes payable 12,000
B. Dr. Office equipment 12,000 Cr. Accounts payable 12,000
C. Dr. Office equipment 12,000 Cr. Cash 12,000
July 30. Received the balance from Surtis Co. for the invoice dated July 19, less discount.The correct journal entry is:
A. Dr. Cash 990 Sales 10 Cr. Accounts receivable 1,000
B. Dr. Cash 1,000 Cr. Accounts receivable 1,000
C. Dr. Cash 990 Sales discounts 10 Cr. Accounts receivable 1,000
July 19. Sold merchandise that cost $800 to Surtis Co. for $1,200 under the credit terms of 1/15, n/60, FOB shipping point, invoice dated July 19.The correct journal entries are:
A. Dr. Cash 1,200 Cr. Sales 1,200Dr. Cost of merchandise sold 800 Cr. Merchandise inventory 800
B. Dr. Accounts receivable 1,200 Cr. Sales 1,200Dr. Cost of merchandise sold 800 Cr. Merchandise inventory 800
C. Dr. Accounts receivable 1,200 Cr. Fees earned 1,200Dr. Cost of merchandise sold 800 Cr. Merchandise inventory 800
July 21. Issued a $200 credit memorandum to Surtis Co. for an allowance on merchandise sold on July 19.The correct journal entry is:
A. Dr. Sales 200 Cr. Accounts receivable 200
B. Dr. Accounts payable 200 Cr. Merchandise inventory 200
C. Dr. Sales returns and allowance 200 Cr. Accounts receivable 200
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