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Week 4 Date Transaction description 22 Sold 90 Specialist Tennis Raquets to Jump

ID: 2522195 • Letter: W

Question

Week 4

Date

Transaction description

22

Sold 90 Specialist Tennis Raquets to Jump Around for $408 each, Invoice No. 385.

25

The Locker Room paid the full amount owing on their account.

25

Paid sales staff wages of $2,037 for the week up to and including yesterday, Check No. 878.

25

Ordered 16 Specialist Tennis Raquets from Extreme Sports Inc for $280 each. Agreed terms with Extreme Sports Inc are 2/10, n/30.

27

Delivered 40 Quidditch Snitches to Balls 'n All for $752 each, Invoice No. 386. These items were ordered on the 19th.

27

Made cash sale of 60 pairs of Football Boots for $336 each.

28

Paid the full amount owing to Hike, Check No. 879. Payment fell outside discount period.

28

Returned 8 faulty sets of Sting Ray Golf Clubs, originally purchased for $376 each, to Sport Borders. Received a Credit Note for $3,008

(Q=601.salesJournalWeek4)

SALES JOURNAL

Date

Account

Invoice
No.

Post
Ref.

Accounts Receivable

Cost of Goods Sold

Jun

11

ARC - The Locker Room

383

110-3

6,048

3,456

Jun

17

ARC - Jump Around

384

110-5

2,256

1,080

Jun

(select)

Jun

(select)

Jun

(select)

Jun

(select)

(Q=602.purchasesJournalWeek4)

PURCHASES JOURNAL

Date

Account

Terms

Post
Ref.

Accounts Payable

Jun

9

APC - Addax Sports

net 30

210-6

3,248

Jun

15

APC - Sport Borders

net 30

210-5

4,888

Jun

17

APC - Hike

2/10, n/30

210-1

3,080

Jun

(select)

Jun

(select)

Jun

(select)

Jun

(select)

(Q=603.cashReceiptsJournalWeek4)

CASH RECEIPTS JOURNAL

Note: In order to receive full points, for each transaction you must select an account under the column labeled 'Account', as indicated under the additional instructions above. Since all transactions in this journal affect the Cash account, you are asked to enter the name of the appropriate account credited in these transactions into the Account column so that the type of transaction can be determined by the name of the account entered into this column.

Date

Account

Post Ref.

Debit

Credit

Cost of Goods Sold

Cash

Sales Discounts

Sales Revenue

Accounts Receivable

Other Accounts

Jun

1

Bank Loan Payable

250

48,000

48,000

Jun

5

ARC - Jump Around

110-5

4,308

4,308

Jun

10

ARC - Mick's Sporting Goods

110-1

3,222

358

3,580

Jun

13

Sales Revenue

X

16,200

16,200

7,200

Jun

20

ARC - Balls 'n All

110-6

3,700

3,700

Jun

20

Sales Revenue

X

10,368

10,368

6,168

Jun

(select)

Jun

(select)

Jun

(select)

Jun

(select)

Jun

(select)

Jun

(select)

Week 4

Date

Transaction description

22

Sold 90 Specialist Tennis Raquets to Jump Around for $408 each, Invoice No. 385.

25

The Locker Room paid the full amount owing on their account.

25

Paid sales staff wages of $2,037 for the week up to and including yesterday, Check No. 878.

25

Ordered 16 Specialist Tennis Raquets from Extreme Sports Inc for $280 each. Agreed terms with Extreme Sports Inc are 2/10, n/30.

27

Delivered 40 Quidditch Snitches to Balls 'n All for $752 each, Invoice No. 386. These items were ordered on the 19th.

27

Made cash sale of 60 pairs of Football Boots for $336 each.

28

Paid the full amount owing to Hike, Check No. 879. Payment fell outside discount period.

28

Returned 8 faulty sets of Sting Ray Golf Clubs, originally purchased for $376 each, to Sport Borders. Received a Credit Note for $3,008

Explanation / Answer

1. Sales journal

2. Purchase journal

3. Cash receipts journal

* For the rest of the transactions there is no effect in receipts journal. They are cash payments.

Happy Learning :)

Date Account Invoice No. Account receivables Jun 22 jUMP around 385 36720 Jun 27 Ball n all 386 30080
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