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Record the cash collection on July 23. Record the cash collection on August 15.

ID: 2569043 • Letter: R

Question

Record the cash collection on July 23.

Record the cash collection on August 15.

Harwell Company manufactures automobile tires. On July 15, 2016, the company sold 1,100 tires to the Nixon Car Company for $60 each. The terms of the sale were 2/10, n/30. Harwell uses the gross method of accounting for cash discounts. Required: 1. Prepare the journal entries to record the sale on July 15 (ignore cost of goods) and collection on July 23, 2016. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet 2 Record the sale of 1,100 tires for $60 each with a term of 2/10, n/30 under the gross method of accounting for cash discounts. Note: Enter debits before credits. Date General Journal Debit Credit July 15, 2016

Explanation / Answer

Date

Accounts title and explanation

Debit

Credit

July 15, 2016

Accounts receivables

66000

Sales Revenue (1100*60)

66000

Being credit sales

July 23, 2016

Cash (66000 - 1320)

64680

Sales Discount (66000*2%)

1320

Accounts Receivable

66000

Being Cash Collection within 10 days and recognition of sales discount of 2%

Date

Accounts title and explanation

Debit

Credit

July 15, 2016

Accounts receivables

66000

Sales Revenue (1100*60)

66000

Being credit sales

August 15, 2016

Cash

66000

Accounts Receivable

66000

Being Cash Collection

Date

Accounts title and explanation

Debit

Credit

July 15, 2016

Accounts receivables

66000

Sales Revenue (1100*60)

66000

Being credit sales

July 23, 2016

Cash (66000 - 1320)

64680

Sales Discount (66000*2%)

1320

Accounts Receivable

66000

Being Cash Collection within 10 days and recognition of sales discount of 2%

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