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

Exercise 18A-3 In September 2014, Gaertner Corp. commits to selling 162 of its i

ID: 2488571 • Letter: E

Question

Exercise 18A-3

In September 2014, Gaertner Corp. commits to selling 162 of its iPhone-compatible docking stations to Better Buy Co. for $16,200 ($100 per product). The stations are delivered to Better Buy over the next 6 months. After 106 stations are delivered, the contract is modified and Gaertner promises to deliver an additional 53 products for an additional $5,035 ($95 per station). All sales are cash on delivery.

A. Prepare the journal entry for Gaertner for the sale of the first 106 stations. The cost of each station is $60.

B. Prepare the journal entry for the sale of 10 more stations after the contract modification, assuming that the price for the additional stations reflects the standalone selling price at the time of the contract modification. In addition, the additional stations are distinct from the original products as Gaertner regularly sells the products separately.

C. Prepare the journal entry for the sale of 10 more stations (as in (b)), assuming that the pricing for the additional products does not reflect the standalone selling price of the additional products and the prospective method is used.

Exercise 18A-3

In September 2014, Gaertner Corp. commits to selling 162 of its iPhone-compatible docking stations to Better Buy Co. for $16,200 ($100 per product). The stations are delivered to Better Buy over the next 6 months. After 106 stations are delivered, the contract is modified and Gaertner promises to deliver an additional 53 products for an additional $5,035 ($95 per station). All sales are cash on delivery.

A. Prepare the journal entry for Gaertner for the sale of the first 106 stations. The cost of each station is $60.

B. Prepare the journal entry for the sale of 10 more stations after the contract modification, assuming that the price for the additional stations reflects the standalone selling price at the time of the contract modification. In addition, the additional stations are distinct from the original products as Gaertner regularly sells the products separately.

C. Prepare the journal entry for the sale of 10 more stations (as in (b)), assuming that the pricing for the additional products does not reflect the standalone selling price of the additional products and the prospective method is used.

Explanation / Answer

Ans-

A.Better Buy Co a/c Dr $10600

To Sales a/c $6360

To profit & loss a/c $4240

(Being sale to 106 iphone @ 100 each at a profit of 60 each to Better Buy Co on sept'14)

B.

Better Buy Co a/c Dr $950

Loss on change in contract a/c Dr $50

To Sales a/c $600

To profit & loss a/c $400

(Being sale to 10 iphone @ 95 each at a profit of $35 each to Better Buy Co)

C. Better Buy Co a/c Dr $950

To Sales a/c $600

To profit & loss a/c $350

(Being sale to 10 iphone @ 95 each at a profit of $35 each to Better Buy Co)