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Palisade Creek Co. is a merchandising business that uses the perpetual inventory

ID: 2465150 • Letter: P

Question

Palisade Creek Co. is a merchandising business that uses the perpetual inventory system. The account balances for Palisade Creek Co. as of May 1, 2016 (unless otherwise indicated), are as follows:

During May, the last month of the fiscal year, the following transactions were completed:

Record the following transactions on page 20 of the journal. Refer to the Chart of Accounts for exact wording of account titles.

Record the following transactions on page 21 of the journal. Refer to the Chart of Accounts for exact wording of account titles.

110 Cash $ 83,600 112 Accounts Receivable 233,900 115 Merchandise Inventory 624,400 116 Estimated Returns Inventory 28,000 117 Prepaid Insurance 16,800 118 Store Supplies 11,400 123 Store Equipment 569,500 124 Accumulated Depreciation-Store Equipment 56,700 210 Accounts Payable 96,600 211 Salaries Payable — 212 Customers Refunds Payable 50,000 310 Common Stock 100,000 311 Retained Earnings 585,300 312 Dividends 135,000 313 Income Summary — 410 Sales 5,069,000 510 Cost of Merchandise Sold 2,823,000 520 Sales Salaries Expense 664,800 521 Advertising Expense 281,000 522 Depreciation Expense — 523 Store Supplies Expense — 529 Miscellaneous Selling Expense 12,600 530 Office Salaries Expense 382,100 531 Rent Expense 83,700 532 Insurance Expense — 539 Miscellaneous Administrative Expense 7,800

Explanation / Answer

Date Account Titles and explanation Amount(Debit) Amount(Credit) May-01 Rent 5000        To Cash 5000 (Being rent paid for the month of May) May-03 Purchase 36000        To Martin Company 36000 (being merchandise bought on credit) May-04 Freight 600        To Cash 600 (being freight on purchase) May-06 Korman Company 68500        To Cost of goods sold 41000        To Profit on sale of merchandise 27500 (Being merchandise sold on credit) May-07 Cash 22300      To Halstad Co. 22300 (being cash received on account) May-10 Cash 54000         To Cost of goods sold 32000         To Profit on sale 22000 (being goods sold) May-13 Martin Co. 36000        To Cash 35280        To discount received 720 (Being cash paid for goods bought on credit) May-15 Advertisement 11000          To Cash 11000 (Being cash paid for advertisement) May-16 Cash 67130 Discount allowed 1370     To Korman Company 68500 (being cash received after allowing discount) May-19 Purchase 18700           To Cash 18700 (Being bought merchandise for cash) Buttons Co. 33450      To Cash 33450 (being cash paid) May-20 Sales Return 8000 Profit on sale of merchandise 5500    To Cancelation Charges 270    to Cash 13230 (being Merchandise sold earlier returnedand profit on sale reversed and cash paid after deducting cancelation charge) Crescent Co. 110000 To Cost of goods sold 70000 To Profit on sale of goods 40000 (being merchandise sold) May-21 Freight 23000 To Cash 2300 (being freight paid) Cash 42900     To Gee Co. 42900 (being cash received) Purchase 88000 To Osterman co. 88000 (Being Bought merchandise on credit) May-24 Osterman Co. 5000    To Purchase Return 5000 (being Goods returned) May-26 Cost of goods sold 4800 Profit on sale 2700     To Cash 7500 (Being sales returned) May-28 Sales salaries 56000 Office salaries 29000 To Cash 85000 (Being Salaries paid) May-29 Purchase 2400    To Cash 2400 (being store supllies bought) May-30 Turner Co. 78750 To Cost of goods sold 47000 To Profit on sale 31750 (Being goods sold on credit) Cash 111200 Discount Allowed 1100 To Crescent Co. 110000 To Freight charges 2300 (being cash received on sale) Osterman Co. 83000       To Cash 82170       To Discount received 830 (Being cash paid after discount)