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Your tpa connect. nstructions i help October 4 Purchase 130 unts of m vertory on

ID: 2540328 • Letter: Y

Question

Your tpa connect. nstructions i help October 4 Purchase 130 unts of m vertory on ccournt thom wakuig Co for s50 per one en 2030 October 5 Pay cash for ght charges selated to the October 4 purchase $600 October 9 Retun 10 defective unts trom the October 4 purchese and receive cre October 12 Pay Walugi Co inu October 15 1 Receive ul payment from customers related to the saon Ccobt 16 October 20 Puchase 100 units of nventory from Wisluigi Co for $70 per unt tome 20 30 October 22 Sell 100 unts of invertory to customers tor cash s8,000 300 points Required: 1. Assuming that Bowser Co. uses a FIFO perpetual inventory Systiem to maintam its invenoryias neord e transactons (It no entry is required for a t account teld.) select "No journal entry required" in the first st Vwyournal entry October 04 No Transaction Recordes hapter 13doc

Explanation / Answer

Answer:

Date

Description

Debit $

Credit $

4-Oct

Inventory (130*50)

$6,500

Accounts payable

$6,500

5-Oct

Inventory

$600

Cash

$600

9-Oct

Accounts Payable (10*50)

500

Inventory

500

12-Oct

Accounts Payable (6500-500)

6000

Inventory (5500*2%)

120

Cash (6500-1000)*98%

5880

15-Oct

Accounts receivable

$12,800

Sales Revenue

$12,800

cost of good sold

8440

Inventory (W.N.1)

$8,440

19-Oct

cash

$12,800

Accounts Receivable

$12,800

20-Oct

Inventory (100x70)

$7,000

Accounts payable

$7,000

22-Oct

cash

$8,000

Sales Revenue

$8,000

cost of good sold

6840

Inventory (W.N.2)

$6,840

Working notes for the above answer is as under

Working note :1

October 15 Cost of inventory sold:

= ($50 × 50 units) + ($54 × 110 units)

=$8,440

Working note:2

October 22 Cost of inventory sold:

= ($54 × 10 units) + ($70 × 90 units)

=$6,840

__________________________________________________

2

Date

Description

Debit $

Credit $

31-Oct

Cost of Goods Sold

350

Inventory

350

(10*70)-(10*35)

___________________________________________

3

Bowser Co

Multiple-step Income Statement (partial)

For the month of October

Net Sells

20800

Cost of goods sold*

15630

Gross profit

5170

* Cost of goods sold equals the cost of the units sold ($15,280) + write down to market value ($350).

Date

Description

Debit $

Credit $

4-Oct

Inventory (130*50)

$6,500

Accounts payable

$6,500

5-Oct

Inventory

$600

Cash

$600

9-Oct

Accounts Payable (10*50)

500

Inventory

500

12-Oct

Accounts Payable (6500-500)

6000

Inventory (5500*2%)

120

Cash (6500-1000)*98%

5880

15-Oct

Accounts receivable

$12,800

Sales Revenue

$12,800

cost of good sold

8440

Inventory (W.N.1)

$8,440

19-Oct

cash

$12,800

Accounts Receivable

$12,800

20-Oct

Inventory (100x70)

$7,000

Accounts payable

$7,000

22-Oct

cash

$8,000

Sales Revenue

$8,000

cost of good sold

6840

Inventory (W.N.2)

$6,840