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.00d. $78,700 NiCethod and FIFO costing, and shows the following data: begins op

ID: 2588400 • Letter: #

Question

.00d. $78,700 NiCethod and FIFO costing, and shows the following data: begins operati Purchases Sales February 4 May 11 July 14 September 19 December 21 700s7 400 $15 1,100$ 8 3,000@$10 1,500 $18 On December 21, what entries does NiCo record? a. Accounts Receivable 27,000 Sales 27,000 Cost of Goods Sold 15,000 Inventory 15,000 b. Accounts Receivable 27,000 Sales 27,000 Tit Cost of Goods Sold 9,200 Inventory 9,200 c. Accounts Receivable 27,000 Sales 27,000 Cost of Goods Sold 11,900 Inventorv 11,900 d. Accounts Receivable 27,000 Sales 27,000 Cost of Goods Sold 12,000 12,000 Inventory 205

Explanation / Answer

Answer

C.   Accounts Receivable 27,000

                        Sales                                                                 27,000

        Cost of Goods Sold                      11,900

                         Inventory                                                         11,900

Working Notes

FIFO Perpetual

Month

Purchase

Sales

Balance

Quantity

Price ($)

Value ($)

Quantity

Price ($)

Quantity

Price ($)

Value ($)

February 4

700

7

4,900

-

-

700

7

4,900

May 11

-

-

-

400

7

300

7

2,100

July 14

1,100

8

8,800

-

-

300

1,100

7

8

10,900

September 19

3,000

10

30,000

-

-

300

1,100

3,000

7

8

10

40,900

*December 21

-

-

-

1500

300 X 7

1,100 X 8

100 X 10

2,900

10

29,000

*December 21

Value of inventory sold   = $ (300 X 7) + (1,100 X 8) + (100 X 10)

                                             = $ 2,100 + 8,800 + 1000

                                             = $ 11,900

Month

Purchase

Sales

Balance

Quantity

Price ($)

Value ($)

Quantity

Price ($)

Quantity

Price ($)

Value ($)

February 4

700

7

4,900

-

-

700

7

4,900

May 11

-

-

-

400

7

300

7

2,100

July 14

1,100

8

8,800

-

-

300

1,100

7

8

10,900

September 19

3,000

10

30,000

-

-

300

1,100

3,000

7

8

10

40,900

*December 21

-

-

-

1500

300 X 7

1,100 X 8

100 X 10

2,900

10

29,000