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

Jouranlize the transaction using a perpetual inventory system Post the transacti

ID: 2553119 • Letter: J

Question

Jouranlize the transaction using a perpetual inventory system Post the transaction to T-accounts Prepare an income statement through gross profit for the month of May 2017 JS Kimmel, Accounting, 6e WileyPLUS US: MywileyPLUS l Contact Us Log Out ACCOUNTING 1 / ? (Accounting 101 / 102) ractice Assignment Gradebook ORION Downloadable Textbook gnment CALCULATOR Problem 5-1A Winters Hardware Store completed the following merchandising transactions in the month of May. At the ledger showed Cash of $8,000 and Common Stock of $8,000. beginning of May, Winters May 1 Purchased merchandise on account from Black wholesale Supply for $7,500, terms 1/10, Sold merchandise on account for $4,800, terms 2/10, n/30. The cost of the merchandise soid was $3,600 n/30 5 Received credit from Black Wholesale Supply for merchandise returned $400 9 Received collections in full, less discounts, from customers billed on May 2. 10 Paid Black Wholesale Supply in full, less discount. 11 Purchased supplies for cash $900. 12 Purchased merchandise for cash $3,100. 15 Received $230 refund for return of poor-quality merchandise from supplier on cash purchase 17 Purchased merchandise from Wilhelm Distributors for $2,850, terms 2/10, n/30 19 Paid freight on May 17 purchase $250. 24 Sold merchandise for cash $5,500. The cost of the merchandise sold was $4,100. 25 for $800, terms 3/10, no. 27 Paid Wilhelm Distributors in ful, less discount 29 Made refunds to cash customers for returned merchandise $150. The returned merchandise had cost $99. 31 Sold merchandise on account for $1,280, terms n/30. The cost of the merchandise sold was $830. Purchased merchandise from Clasps Inc Journalize the transactions using a perpetual inventory system. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are indent manually, Record journal entries in the order presented in the problem.) automatically indented when amount is entered. Do not DebitCredit Date Account Titles and Explanation Version 4.24.5.1 All Rights Reserved. A Division of Policy I

Explanation / Answer

Answer 1. Journal Entry Date Particulars Dr. Amt. Cr. Amt. 1-May Inventory      7,500.00    Accounts Payable    7,500.00 (To record the credit purchase) 2-May Accounts Receivable      4,800.00    Sales Revenue)    4,800.00 (To record the credit sales) Cost of Goods Sold      3,600.00    Inventory    3,600.00 (To record cost of goods sold) 5-May Accounts Payable          400.00    Inventory       400.00 (To record the purchase return) 9-May Cash ($5,000 x 98%)      4,704.00 Sales Discounts ($5,000 X 2%)            96.00    Accounts Receivable    4,800.00 (To record the cash received) 10-May Accounts Payable      7,100.00    Cash ($7,900 X 99%)    7,029.00    Inventory          71.00 (To record the amount paid) 11-May Supplies          900.00    Cash       900.00 (tor record the supplies purchased) 12-May Inventory      3,100.00    Cash    3,100.00 (To record the cash purchase) 15-May Cash          230.00    Inventory       230.00 (To record the cash recd. For poor quality) 17-May Inventory      2,850.00    Accounts Payable    2,850.00 (To record the credit purchase) 19-May Inventory          250.00    Cash       250.00 (To record the freight paid) 24-May Cash      5,500.00    Sales Revenue)    5,500.00 (To record the credit sales) Cost of Goods Sold      4,100.00    Inventory    4,100.00 (To record cost of goods sold) 25-May Inventory          800.00    Accounts Payable       800.00 (To record the credit purchase) 27-Mar Accounts Payable      2,850.00    Cash ($2,500 X 98%)    2,793.00    Inventory ($2,500 X 2%)          57.00 (To record the amount paid) 29-Mar Sales Return & Allowance          150.00    Cash       150.00 (To record the sales returns) Inventory            99.00    Cost of Goods Sold          99.00 (To record the cost of goods sold o returned goods) 31-May Accounts Receivable      1,280.00    Sales Revenue)    1,280.00 (To record the credit sales) Cost of Goods Sold          830.00    Inventory       830.00 (To record cost of goods sold) Answer 2. Cash Accounts Receivable Inventory Beg. Bal.     8,000.00      7,029.00 10-May Beg. Bal.                 -      4,800.00 9-May Beg. Bal.                 -      3,600.00 2-May 9-May     4,704.00          900.00 11-May 2-May    4,800.00 1-May    7,500.00       400.00 5-May 15-May         230.00      3,100.00 12-May 31-May    1,280.00 12-May    3,100.00          71.00 10-May 24-May     5,500.00          250.00 19-May 17-May    2,850.00       230.00 15-May      2,793.00 27-Mar 19-May       250.00    4,100.00 24-May          150.00 29-Mar 25-May       800.00          57.00 27-Mar 29-Mar          99.00       830.00 31-May End. Bal.     4,212.00 End. Bal.    1,280.00 End. Bal.    5,311.00 Supplies Accounts Payable Common Stock Beg. Bal.                  -   Beg. Bal.                 -   Beg. Bal.    8,000.00 11-May         900.00 5-May       400.00    7,500.00 1-May 10-May    7,100.00    2,850.00 17-May 27-Mar    2,850.00       800.00 25-May End. Bal.         900.00 End. Bal.       800.00 End. Bal.    8,000.00 Sales Revenue Sales Return & Allowances Sales Discounts      4,800.00 2-May 29-Mar       150.00 9-May          96.00      5,500.00 24-May      1,280.00 31-May End. Bal.    11,580.00 End. Bal.       150.00 End. Bal.          96.00 Cost of Goods Sold 2-May     3,600.00            99.00 29-Mar 24-May     4,100.00 31-May         830.00 End. Bal.     8,431.00 Answer 3. Trial Balance As on May 31 Particulars Dr. Amt. Cr. Amt. Cash      4,212.00 Accounts Receivable      1,280.00 Inventory      5,311.00 Supplies          900.00 Accounts Payable          800.00 Common Stock      8,000.00 Sales Revenue    11,580.00 Sales Return & Allowances          150.00 Sales Discounts            96.00 Cost of Goods Sold      8,431.00 Total    20,380.00    20,380.00 WINTERS HARDWARE STORE Income Statement For the Month Ended May 31 Sales Revenue    11,580.00 Less: Sales Return & Allowances          150.00 Sales Discounts            96.00          246.00 Net Sales    11,334.00 Cost of Goods Sold      8,431.00 Gross Margin      2,903.00 Answer 4. Gross Profit Rate = $2,903 (Gross Profit) / $11,334 (Net sales) Gross Profit Rate = 25.61% (Approx.)