Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

RECORD IN JOURNAL ENTRY FORM 1. Record the journal entry for paying off a suppli

ID: 2331504 • Letter: R

Question

RECORD IN JOURNAL ENTRY FORM

1. Record the journal entry for paying off a supplier invoice of $10,000 for raw materials on September 28th:

2. Record the journal entry for receive cash from a new shareholder who gave your company $300,000 in exchange for 3,000 shares of common stock, where the current market price is $100 per share.

3. Your company wants to expand your company to Seattle and lease office space downtown. You find an office building where you want your office to be for new employees, the landlord makes you pay 1 year of rent in advance for discount pricing at total cost of $225,000 for the year. Record the journal entry on day 1 when you sign the lease on 1st of October and pay in cash for the new office in Seattle:

Explanation / Answer

Answers

--If invoice is paid on the same data material is purchased:

Date

Accounts title

Debit

Credit

28-Sep

Purchase [Raw Material]

$                                   10,000.00

Cash

$                  10,000.00

(Invoice paid in cash) [Assumed that Cash is paid on the same day when material is purchased and invoice is received]

--If invoice is purchased after the date on which material purchased is received:

Date

Accounts title

Debit

Credit

Accounts Payable

$                                   10,000.00

Cash

$                  10,000.00

(Cash paid for invoice received earlier)

Date

Accounts title

Debit

Credit

Transaction 2

Cash [Cash is received]

$                                 300,000.00

Common Stock

$                300,000.00

(Common Stock issued)

Date

Accounts title

Debit

Credit

01-Oct

Prepaid Rent

$                                 225,000.00

Cash

$                225,000.00

(1 year Rent, paid in Advance)

---Later on, as the Rent period expires, Rent Expense will be debited and Prepaid Rent will be credited.

Date

Accounts title

Debit

Credit

28-Sep

Purchase [Raw Material]

$                                   10,000.00

Cash

$                  10,000.00

(Invoice paid in cash) [Assumed that Cash is paid on the same day when material is purchased and invoice is received]