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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July 8. Sold merchandise that had cost $1,700 for $2,100 cash.The correct journal entries are:
A. Dr. Accounts receivable 2,100 Cr. Sales 2,100Dr. Cost of merchandise sold 1,700 Cr. Merchandise inventory 1,700
B. Dr. Cash 2,100 Cr. Sales 2,100Dr. Cost of merchandise sold 1,700 Cr. Merchandise inventory 1,700
C. Dr. Cash 2,100 Cr. Fees earned 2,100Dr. Cost of merchandise sold 1,700 Cr. Merchandise inventory 1,700
July 3. Paid $130 cash for freight charges on the purchase of July 1.The correct journal entry is:
A. Dr. Delivery expense 130 Cr. Cash 130
B. Do not need to prepare journal entry.
C. Dr. Merchandise inventory 130 Cr. Cash 130
July 2. Sold merchandise to Drive Co. for $900 under credit terms of 1/10, n/60, FOB shipping point, invoice dated July 2. The cost of the merchandise sold is $533.The correct journal entries are:
A. Dr. Cash 900 Cr. Sales 900Dr. Cost of merchandise sold 533 Cr. Merchandise inventory 533
B. Dr. Accounts receivable 900 Cr. Fees earned 900Dr. Cost of merchandise sold 533 Cr. Merchandise inventory 533
C. Dr. Accounts receivable 900 Cr. Sales 900Dr. Cost of merchandise sold 533 Cr. Merchandise inventory 533
On August 31, it paid a $400 installment to repay the principal on the notes payable entered into on August 4.The correct journal entry is:
A. Dr. Accounts payable 400 Cr. Cash 400
B. Dr. Notes payable 400 Cr. Cash 400
C. Dr. Interest expense 400 Cr. Cash 400
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