July 9. Purchased merchandise from Kew Co. for $2,200 under credit terms of 1/15, n/60, FOB destination, invoice dated July 9.The correct journal entry is:
A. Dr. Merchandise inventory 2,200 Cr. Accounts payable 2,200
B. Dr. Merchandise inventory 2,200 Cr. Cash 2,200
C. Dr. Merchandise inventory 2,200 Cr. Notes payable 2,200
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July 5. Scully company sold merchandise on account to Burton company, $5,000, terms FOB destination, n/30. The cost of the merchandise sold was $3,500.
A. For Scully company:Dr. Cash 5,000 Cr. Sales 5,000Dr. Cost of merchandise sold 3,500 Cr. Merchandise inventory 3,500For Burton company:Dr. Merchandise inventory 5,000 Cr. Cash 5,000
B. For Scully company:Dr. Accounts receivable 5,000 Cr. Fees earned 5,000Dr. Cost of merchandise sold 3,500 Cr. Merchandise inventory 3,500For Burton company:Dr. Merchandise inventory 5,000 Cr. Accounts payable 5,000
C. For Scully company:Dr. Accounts receivable 5,000 Cr. Sales 5,000Dr. Cost of merchandise sold 3,500 Cr. Merchandise inventory 3,500For Burton company:Dr. Merchandise inventory 5,000 Cr. Accounts payable 5,000
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 1 to question 3 （以上题干适用于第1题至第3题，请为第1题至第3题中的每一笔业务，选择正确的分录）.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.
A. For Scully company:Dr. Accounts receivable 7,500 Cr. Sales 7,500Dr. Cost of merchandise sold 4,500 Cr. Merchandise inventory 4,500For Burton company:Dr. Merchandise inventory 7,500 Cr. Accounts payable 7,500
B. For Scully company:Dr. Cash 7,500 Cr. Sales 7,500Dr. Cost of merchandise sold 4,500 Cr. Merchandise inventory 4,500For Burton company:Dr. Merchandise inventory 7,500 Cr. Accounts payable 7,500
C. 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 company:Dr. Merchandise inventory 7,500 Cr. Accounts payable 7,500
July 2, Burton company paid freight of $150 on July 1 purchase from Scully company.
A. For Scully company:Dr. Delivery expense 150 Cr. Cash 150For Burton company:No journal entry.
B. For Scully company:No journal entry.For Burton company:Dr. Merchandise inventory 150 Cr. Cash 150
C. For Scully company:No journal entry.For Burton company:Dr. Delivery expense 150 Cr. Cash 150
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 17 to question 24 （以上题干适用于第17题至第24题，请为第17题至第24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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