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Paramount Trading Co. sells watches to retailers with the right of return. Based

ID: 2481755 • Letter: P

Question

Paramount Trading Co. sells watches to retailers with the right of return. Based on past experience Paramount estimates 20% returns of the annual sales. The Sales and returns data of Paramount for the year 2013 is given here.



Total Sales for 2013     $5,000,000


2012 sales collected in 2013   $250,000


Credit granted for 2013 sales returns $700,000


2012 sales returned in 2013 $ 20,000

What amount of sales revenue should Paramount recognize for 2013. Prepare journal entries for sales and sales returns of 2013.

Explanation / Answer

Total sales    5,000,000 SR    1,000,000 Journal Debit credit Accounts receivable    5,000,000 Sales revenue    5,000,000 Sales returns    1,000,000 Accounts receivable    1,000,000