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E5-1 Journalize purchase transactions. (LO 2), AP This information relates to Ri

ID: 2544843 • Letter: E

Question

E5-1 Journalize purchase transactions. (LO 2), AP This information relates to Rice Co. .1.0n April 5, purchased merchandise from Jax Com- pany for $28,000, terms 2/10, n/30. 2.0n April 6, paid freight costs of $700 on merchandise purchased from Jax. . 3.0n April 7, purchased equipment on account for $30,000. 4.0n April 8, returned $3,600 of April 5 merchandise to Jax Company. 5.0n April 15, paid the amount due to Jax Company in Instructions Prepare the journal entries to record the transactions listed above on Rice Co.'s books. Rice Co. uses a perpet- ual inventory system. Assume that Rice Co. paid the balance due to Jax Com- pany on May 4 instead of April 15. Prepare the journal entry to record this payment.

Explanation / Answer

Perpetual inventory system

Date

Particulars

Debit

credit

Apr-05

Inventory

$28,000

       Accounts Payable

$28,000

(Being merchandise purchase)

Apr-06

Inventory

$700

       cash

$700

(Freight costs paid)

Apr-07

Equipment

$30,000

       Accounts Payable

$30,000

(Being equipment purchase)

Apr-08

Accounts Payable

$3,600

         Inventory

$3,600

(Being goods returned)

Apr-15

Accounts Payable (28000-3600)

$24,400

       Cash

$23,912

       inventory ($24400*2%)

$488

Paid the amount due to frost company in full

Date

Particulars

Debit

credit

May-04

Accounts Payable

24400

    cash

24400

Perpetual inventory system

Date

Particulars

Debit

credit

Apr-05

Inventory

$28,000

       Accounts Payable

$28,000

(Being merchandise purchase)

Apr-06

Inventory

$700

       cash

$700

(Freight costs paid)

Apr-07

Equipment

$30,000

       Accounts Payable

$30,000

(Being equipment purchase)

Apr-08

Accounts Payable

$3,600

         Inventory

$3,600

(Being goods returned)

Apr-15

Accounts Payable (28000-3600)

$24,400

       Cash

$23,912

       inventory ($24400*2%)

$488

Paid the amount due to frost company in full

Date

Particulars

Debit

credit

May-04

Accounts Payable

24400

    cash

24400