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Excel complete exercises E6-10 E6-10, E6-17, and E6-18 BE6–18 Refer to the BE6–1

ID: 2548851 • Letter: E

Question

Excel complete exercises E6-10 E6-10, E6-17, and E6-18

BE6–18 Refer to the BE6–11 Shankar Company uses a perpetual system to record inventory transactions. The company purchases inventory on account on February 2 for $40,000.

, but now assume that Shankar uses a periodic system to record inventory transactions. Record the purchase of inventory on February 2, including the freight charges.

E6–10 Sundance Systems has the following transactions during July.

July ?5

Purchases 40 LCD televisions on account from Red River Supplies for $2,500 each, terms 3/10, n/30.

July ?8

Returns to Red River two televisions that had defective sound.

July 13

Pays the full amount due to Red River.

July 28

Sells remaining 38 televisions from July 5 for $3,000 each on account.

Required:

Record the transactions of Sundance Systems, assuming the company uses a perpetual inventory system.

E6–18 Refer to the transactions in E6–10.

Required:

1.

Record the transactions of Sundance Systems, assuming the company uses a periodic inventory system.

2.

Record the period-end adjustment to cost of goods sold on July 31, assuming the company has no beginning inventory.

July ?5

Purchases 40 LCD televisions on account from Red River Supplies for $2,500 each, terms 3/10, n/30.

July ?8

Returns to Red River two televisions that had defective sound.

July 13

Pays the full amount due to Red River.

July 28

Sells remaining 38 televisions from July 5 for $3,000 each on account.

FIFO LIFO Weighted-Average Balance sheet: Ending inventory $2,200 $1,600 $2,000 Income statement: Sales revenue (800 × $15) Cost of goods sold Gross profit $12,000 8,400 $4.200 3,600 $12,000 7,800 $12,000 8,000 $4,000

Explanation / Answer

1) Assuming the company uses a perpetual inventory system

Jul-05

Inventory

100,000

Accounts payable

100,000

Jul-08

Accounts payable

5,000

Inventory

5,000

Jul-13

Accounts payable

95,000

Inventory

2,850

Cash

92,150

95,000*3% = 2850

100,000 - 5,000 - 2850 = 92150

Jul-28

Accounts receivable

114,000

Sales revenue

114,000

Jul-28

COGS

92,150

Inventory

92,150

?

2) Assuming the company uses a periodic inventory system.

Jul-05

Purchases

100,000

Accounts payable

100,000

Jul-08

Accounts payable

5,000

Inventory

5,000

Jul-13

Accounts payable

95,000

Inventory

2,850

Cash

92,150

95,000*3% = 2850

100,000 - 5,000 - 2850 = 92150

Jul-28

Accounts receivable

114,000

Sales revenue

114,000

Jul-28

No journal entry required

3) Assuming the company has no beginning or ending inventory

Jul-31

COGS

92,150

Purchases return

5000

Purchases discount

2,850

Purchases

100,000

?

?

Jul-05

Inventory

100,000

Accounts payable

100,000

Jul-08

Accounts payable

5,000

Inventory

5,000

Jul-13

Accounts payable

95,000

Inventory

2,850

Cash

92,150

95,000*3% = 2850

100,000 - 5,000 - 2850 = 92150

Jul-28

Accounts receivable

114,000

Sales revenue

114,000

Jul-28

COGS

92,150

Inventory

92,150