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Need help journalizing the following transactions. thanks Kozma Company\'s chart

ID: 2523919 • Letter: N

Question

Need help journalizing the following transactions. thanks

Kozma Company's chart of accounts includes the following selected accounts. 101 Caslh 112 Accounts Receivable 414 Sales Discounts 120 Inventory 301 Owner's Capital 401 Sales Revenue 505 Cost of Goods Sold On April 1, the accounts receivable ledger of Kozma Company showed the following balances: Morrow $1,550, Rose $1,230, Jennings Co. $2,880, and Dent $2,410. The April transactions involving the receipt of cash were as follows. Apr. 1 The owner, T. Kozma, invested additional cash in the business $7,120 Received check for payment of account from Dent less 2% cash discount. Received check for $880 in payment of invoice no. 307 from Jennings Co. 4 5 8 Made cash sales of merchandise totaling $7,220. The cost of the merchandise sold was $4,332 10 Received check for $595 in payment of invoice no. 309 from Morrow. 11 Received cash refund from a supplier for damaged merchandise $745 23 Received check for $1,180 in payment of invoice no. 310 from Jennings Co. 29 Received check for payment of account from Rose (no cash discount allowed)

Explanation / Answer

Answers

Date

Accounts credited

Cash Dr

Sales discount Dr

Accounts receivables Cr

Sales Revenue Cr

Other accounts Cr

Cost of Goods Sold Dr Inventory Cr

Apr-01

Owners capital

$           7,120.00

Apr-04

Dent

$           2,361.80

$                 48.20

$             2,410.00

Apr-05

Jennings

$              880.00

$                880.00

Apr-08

$           7,220.00

$            7,220.00

$    4,332.00

Apr-10

Morrow

$              595.00

$                595.00

Apr-11

Inventory

$              745.00

Apr-23

Jennings

$           1,180.00

$             1,180.00

Apr-29

Rose

$           1,230.00

$             1,230.00

TOTAL

$        21,331.80

$                 48.20

$             6,295.00

$            7,220.00

$                 -  

$    4,332.00

Date

Accounts credited

Cash Dr

Sales discount Dr

Accounts receivables Cr

Sales Revenue Cr

Other accounts Cr

Cost of Goods Sold Dr Inventory Cr

Apr-01

Owners capital

$           7,120.00

Apr-04

Dent

$           2,361.80

$                 48.20

$             2,410.00

Apr-05

Jennings

$              880.00

$                880.00

Apr-08

$           7,220.00

$            7,220.00

$    4,332.00

Apr-10

Morrow

$              595.00

$                595.00

Apr-11

Inventory

$              745.00

Apr-23

Jennings

$           1,180.00

$             1,180.00

Apr-29

Rose

$           1,230.00

$             1,230.00

TOTAL

$        21,331.80

$                 48.20

$             6,295.00

$            7,220.00

$                 -  

$    4,332.00

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