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1. Ernest Tubbs operates Rawhide, a leather shop that sells luggage, handbags, b

ID: 2572455 • Letter: 1

Question

     1.   Ernest Tubbs operates Rawhide, a leather shop that sells luggage, handbags, business cases, and other leather goods. During the month of August, the following transactions were made. The applicable sales tax rate is 6%.

Aug. 2

Sold merchandise on account to R. B. Mitchell, $250.00, plus sales tax.

9

Sold merchandise on account to R. L. Sherrill, $470.00 plus sales tax.

12

R. B. Mitchell returned $40.00 worth of merchandise purchased on August 2 for credit.

18

Sold merchandise on account to J. C. Dodge, $110.00, plus sales tax.

19

Sold merchandise on account to A. B. Cornrow, $165.00, plus sales tax.

22

Received payment from R. B. Mitchell on account.

26

J. C. Dodge was given an allowance of $30.00 when he reported damage in the merchandise purchased on August 18.

28

Sold merchandise on account to R. B. Mitchell, $500.00, plus sales tax.

29

Sold merchandise on account to R. L. Sherrill, $230.00, plus sales tax.

31

Received payment from J. C. Dodge on account.

31

Cash sales for the month were $2,600, plus sales tax.

Required:

1.

Enter the above transactions in the general journal.

2.

Post the entries from the journal to the general ledger and subsidiary ledgers provided.

3.

Prepare a Schedule of Accounts Receivable as of August 31, 20--.

Aug. 2

Sold merchandise on account to R. B. Mitchell, $250.00, plus sales tax.

9

Sold merchandise on account to R. L. Sherrill, $470.00 plus sales tax.

12

R. B. Mitchell returned $40.00 worth of merchandise purchased on August 2 for credit.

18

Sold merchandise on account to J. C. Dodge, $110.00, plus sales tax.

19

Sold merchandise on account to A. B. Cornrow, $165.00, plus sales tax.

22

Received payment from R. B. Mitchell on account.

26

J. C. Dodge was given an allowance of $30.00 when he reported damage in the merchandise purchased on August 18.

28

Sold merchandise on account to R. B. Mitchell, $500.00, plus sales tax.

29

Sold merchandise on account to R. L. Sherrill, $230.00, plus sales tax.

31

Received payment from J. C. Dodge on account.

31

Cash sales for the month were $2,600, plus sales tax.

Explanation / Answer

1.

2.

3.

Date General Journal Debit Credit Aug. 2 Accounts receivable-R.B. Mitchell 265 Sales revenue 250 Sales tax payable 15 (To record sales on account) Aug. 9 Accounts receivable-R.L. Sherrill 498.2 Sales revenue 470 Sales tax payable 28.2 (To record sales on account) Aug. 12 Sales returns and allowances 40 Sales tax payable 2.4 Accounts receivable-R.B. Mitchell 42.4 (To record sales returns) Aug. 18 Accounts receivable-J.C. Dodge 116.6 Sales revenue 110 Sales tax payable 6.6 (To record sales on account) Aug. 19 Accounts receivable-A.B. Conrow 174.9 Sales revenue 165 Sales tax payable 9.9 (To record sales on account) Aug. 22 Cash 222.6 Accounts receivable-R.B. Mitchell 222.6 (To record collection on account) Aug. 26 Sales returns and allowances 30 Sales tax payable 1.8 Accounts receivable-J.C. Dodge 31.8 (To record allowance for damaged merchandise) Aug. 28 Accounts receivable-R.B. Mitchell 530 Sales revenue 500 Sales tax payable 30 (To record sales on account) Aug. 29 Accounts receivable-R.L. Sherrill 243.8 Sales revenue 230 Sales tax payable 13.8 (To record sales on account) Aug. 31 Cash 84.8 Accounts receivable-J.C. Dodge 84.8 (To record collection on account) Aug. 31 Cash 2756 Sales revenue 2600 Sales tax payable 156 (To record cash sales)