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1) A customer had previously paid $500 in advance on an order. The order has now

ID: 2422571 • Letter: 1

Question

1) A customer had previously paid $500 in advance on an order. The order has now been shipped FOB destination.

Prepare the journal entry to document this transaction. Dates and descriptions are not required.

2) Sales tax of $100 is collected from a customer to be remitted to the state at a later date.

Prepare the journal entry to document this transaction. Dates and descriptions are not required.

3) Customer paid $2,000 on account.

Prepare the journal entry to document this transaction. Dates and descriptions are not required.

Explanation / Answer

A Journal entries for transactions

Amount ($)

S.No

Particulars

Lf/No

Dr

Cr

1

Customer A/c

     500

Sales A/c

     500

2

Sales Tax A/c

     100

Sales Tax Payable A/c

     100

3

Bank A/c

   2,000

Customer A/c

   2,000

A Journal entries for transactions

Amount ($)

S.No

Particulars

Lf/No

Dr

Cr

1

Customer A/c

     500

Sales A/c

     500

2

Sales Tax A/c

     100

Sales Tax Payable A/c

     100

3

Bank A/c

   2,000

Customer A/c

   2,000