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E11-22 Accounting for warranties, vacation, and bonuses McNight Industries compl

ID: 2512513 • Letter: E

Question


E11-22 Accounting for warranties, vacation, and bonuses McNight Industries completed the following transactions during 2018: Made sales of $52,000. McNight estimates that warranty expense is 6% of sales. (Record only the warranty expense.) Paid $1,600 to satisfy warranty claims. Estimated vacation benefits expense to be $6,000. McNight expected to pay its employees a 3% bonus on net income after deducting the bonus. Net income for the year is $52,000 Nov. 1 20 Dec. 31 31 Journalize the transactions. Explanations are not required. Round to the nearest dollar.

Explanation / Answer

Nov 1:- Cash/ Customer A/C. Dr. 52000

To Sales. 52000

Nov 1:- Warranty expnse A/C. Dr. 3120

To proviwion for warranty. 3120

Nov 20:- Provision for warranty. Dr. 1600

To Cash. 1600

Dec 31:- Vacation Expnse. Dr. 6000

To provision for vacation expnse. 6000

Dec 31:- Bonus A/c. Dr. 1514.56

TO bonus payable. 1514.56

(52000*3/103)