On July 8, BDA company sold $1,000 of merchandise on account to Surin company, terms FOB destination, n/30, invoice dated July 8. The cost of the merchandise sold was $700.The correct journal entries are:
A. For BDA company:Dr. Cash 1,000 Cr. Sales 1,000Dr. Cost of merchandise sold 700 Cr. Merchandise inventory 700For Surin company:Dr. Merchandise inventory 1,000 Cr. Cash 1,000
B. For BDA company:Dr. Accounts receivable 1,000 Cr. Sales 1,000Dr. Cost of merchandise sold 700 Cr. Merchandise inventory 700For Surin company:Dr. Merchandise inventory 1,000 Cr. Accounts payable 1,000
C. For BDA company:Dr. Accounts receivable 1,000 Cr. Sales 1,000Dr. Cost of merchandise sold 700 Cr. Merchandise inventory 700For Surin company:Dr. Merchandise inventory 700 Cr. Accounts payable 700
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On July 18, BDA company received payment from Surin company for purchase of July 8.The correct journal entries are:
A. For BDA company:Dr. Cash 1,000 Cr. Accounts receivable 1,000For Surin company:Dr. Accounts payable 1,000 Cr. Cash 1,000
B. For BDA company:Dr. Cash 800 Cr. Accounts receivable 800For Surin company:Dr. Accounts payable 800 Cr. Cash 800
C. For BDA company:Dr. Cash 1,000 Cr. Accounts receivable 1,000For Surin company:Dr. Accounts payable 800 Cr. Cash 800
On July 10, BDA company paid transportation costs of $50 for delivery of merchandise sold to Surin company on July 8.The correct journal entry is:
A. For BDA company:No journal entry.For Surin company:Dr. Merchandise inventory 50 Cr. Cash 50
B. For BDA company:No journal entry.For Surin company:Dr. Delivery expense 50 Cr. Cash 50
C. For BDA company:Dr. Delivery expense 50 Cr. Cash 50For Surin company:No journal entry.
On July 16, BDA company issued Surin company a $200 credit memorandum for merchandise returned. The merchandise was purchased by Surin company on account on July 8. The cost of the merchandise returned was $140.
A. For BDA company:Dr. Sales 200 Cr. Accounts receivable 200Dr. Merchandise inventory 140 Cr. Cost of merchandise sold 140For Surin company:Dr. Accounts payable 200 Cr. Merchandise inventory 200
B. For BDA company:Dr. Sales 200 Cr. Accounts receivable 200Dr. Merchandise inventory 140 Cr. Cost of merchandise sold 140For Surin company:Dr. Cash 200 Cr. Merchandise inventory 200
C. For BDA company:Dr. Sales returns and allowances 200 Cr. Accounts receivable 200Dr. Merchandise inventory 140 Cr. Cost of merchandise sold 140For Surin company:Dr. Accounts payable 200 Cr. Merchandise inventory 200
July 6, Surin company paid transportation charges of $30 on the July 4 purchase from BDA company.The correct journal entry is:
A. For BDA company:No journal entry.For Surin company:Dr. Merchandise inventory 30 Cr. Cash 30
B. For BDA company:Dr. Delivery expense 30 Cr. Cash 30For Surin company:No journal entry
C. For BDA company:No journal entryFor Surin company:Dr. Delivery expense 30 Cr. Cash 30
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