Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

July 1 Paid salaries for the pay period ended June 30. 1 Purchased inventory in

ID: 2546343 • Letter: J

Question

July 1 Paid salaries for the pay period ended June 30. 1 Purchased inventory in preparation for the 4th of July for S3 70,000 on account, 2%io, N30. Firework sales July total $760,000. s300,000 of these sales are on account, with the rest of the customers paying cash. The cost of the units sold is $320,000. 4 Purchased a 5-year bond. Face value $250,000, stated interest rate 5%, market interest rate 7% with semi-annual interest payments due June 30 and December 31 (round to the nearest dollar) 7 9 Paid for the inventory purchased on July 1 within terms 15 Received $400,000 from customers on accounts receivable. 16 Provide services to customers for cash, $49,700. 16 Pay cash for salaries, $79,000. 26 Sold 500 shares of treasury stock for $28 per share. (bought in May for $18) 27 Write off accounts receivable as uncollectible, $3,000. 28 Purchased $5,000 in supplies for cash 29 Received bill for July utilities, $16,000. 31 Firework sales for the balance of July total $160,000 on account. The cost of the units sold is $100,000. 31 Pay the third monthly installment of $990 related to the $50,000 borrowed on May1. Round your interest calculation to the nearest dollar. Pay the cash dividend declared on June 28. Information for the adi Depreciation on the building for the month of July is calculated using the straight-line method. At the time the building was purchased, the company estimated a service life of 29 years an 31 a. d a residual value of $20,000. Depreciation on the equipment is calculated using the double-declining balance method with a four-year service live and no residual value. At the end of June, S3 3,400 of accounts receivable are past due, and the company estimates that 40% of those accounts will not be collected. Of the remaining accounts receivable, the com 596 will not be collected. b. C. Umpaid salaries at the end of July are $43,600. d. By the end of July,all of the gift cards sold on May 12 have been redeemed. The revenue from the gift cards is considered service revenue. e. A count of the supplies on hand at the end of July shows a total of $5,500. f. One month of liability insurance has expired. g. Accrue interest payable on the note issued (5% six month note) in relation to the June purchase of land for July. Round your interest calculation to the nearest dollar h. Income taxes due for the month of July are $140,000.

Explanation / Answer

July 1

Salary ac Dr.

To cash

(Amt. Due not mentioned, if you have any other information then please write the amount and if not then we can assume that the amount mentioned in point 16 is the same as the amount due for June)

Purchase ac Dr. 370000

To creditors. 370000

(For purchase made on credit)

July 4

Bank ac Dr. 460000

Debtors ac Dr. 300000

To sales. 760000

(For sales made)

Sales ac Dr. 760000

To cost of goods sold 320000

To profit and loss ac 440000

(For profit recorded)

July 9

Creditors ac Dr. 370000

To cash 370000

(For paid to creditors)

July 15

Bank ac Dr. 400000

To debtors 400000

(For amount due received)

July 16

Bank ac Dr. 49700

To services provided 49700

(For cash received for services provided)

Salary ac Dr. 79000

To cash 79000

(For cash paid)

July 26

Bank ac Dr.14000

To investment 9000

To profit on sale of investment 5000

(For investment sold)

July 27

Bad debts ac Dr. 3000

To account receivable 3000

(For debtors written off)

July 28

Inventory ac Dr.5000

To cash 5000

Expenses ac Dr. 16000

To outstanding expenses 16000

(For expenses accrued)

July 31

Debtors ac Dr. 160000

To sales 160000

(For sales made)

Sales ac Dr. 160000

To cost of goods sold 100000

To profit and loss ac 60000

(For profir recorded)

Dividend ac Dr.

To cash

(For dividend paid)