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Target Store uses the periodic inventory system and had the following transactio

ID: 2473662 • Letter: T

Question

Target Store uses the periodic inventory system and had the following transactions during the month of May: Prepare the required journal entries that Target Store must make to record these transactions.

May 3 Sold merchandise to a customer on credit for $600, terms 2/10, n/30. The cost of merchandise sold was $350.

May 4 Sold merchandise to a customer for cash of $425. The cost of the merchandise was $250.EXPLAIN THIS ENTRY PLEASE

May 6 Sold merchandise to a customer on credit for $1,300, terms 2/10, n/30. The cost of the merchandise sold was $750. EXPLAIN THIS ENTRY PLEASE

May 8 The customer from May 3 returned merchandise with a selling price of $100. The cost of the merchandise retuned was $55.

May 15 The customer from May 6 paid the full amount due, less any appropriate discounts earned.

May 31 The customer from May 3 paid the full amount due, less any appropriate discounts earned.

Explanation / Answer

Target Store:

Journal Entries

Date Account Titles Debit Credit $ $ May 3 Accounts receivable 600 Sales 600 Sold merchandise on credit May 4 Cash 425 Sales 425 Sold merchandise for cash May 6 Accounts receivable 1,300 Sales 1,300 Sold merchandise on credit May 8 Sales returns and allowances 100 Accounts receivable 100 Allowance for unsatisfactory merchandise sold on May 3 May 15 Cash 1,274 Sales discounts 26 Accounts receivable 1,300 Collected from customers less discount May 31 Cash 500 Accounts receivable 500 Collected from customers
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