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On October 29, 2016, Lobo Co. began operations by purchasing razors for resale.

ID: 2610555 • Letter: O

Question

On October 29, 2016, Lobo Co. began operations by purchasing razors for resale. Lobo uses the perpetual inventory method. The razors have a 90-day warranty that requires the company to replace any nonworking razor. When a razor is returned, the company discards it and mails a new one from Merchandise Inventory to the customer. The company’s cost per new razor is $20 and its retail selling price is $75 in both 2016 and 2017. The manufacturer has advised the company to expect warranty costs to equal 8% of dollar sales. The following transactions and events occurred.


2016


2017

1.1 Prepare journal entries to record above transactions and adjustments for 2016.
ow much warranty expense is reported for November 2016 and for December 2016?

How much warranty expense is reported for January 2017?

What is the balance of the Estimated Warranty Liability account as of December 31, 2016

What is the balance of the Estimated Warranty Liability account as of January 31, 2017?

Nov. 11 Sold 105 razors for $7,875 cash. 30 Recognized warranty expense related to November sales with an adjusting entry. Dec. 9 Replaced 15 razors that were returned under the warranty. 16 Sold 220 razors for $16,500 cash. 29 Replaced 30 razors that were returned under the warranty. 31 Recognized warranty expense related to December sales with an adjusting entry.

Explanation / Answer

much warranty expense is reported for November 2016 and for December 2016?

How much warranty expense is reported for January 2017

Warranty expense for November 2016 = 630

Warranty expense for December 2016 = 1320

Warranty expense for January 2017 = 900

What is the balance of the Estimated Warranty Liability account as of December 31, 2016

Answer = 1050

What is the balance of the Estimated Warranty Liability account as of January 31, 2017?

Answer = 950

Date General Jounal Debit credit 2016 Nov. 11 Cash 7875 Sales 7875 Nov 11 Cost of goods sold 2100 Merchandise inventory 2100 Nov 30 warranty expense 630 Estimated warranty liability 630 Dec 09 Estimated warranty liability 300 merchandise inventory 300 Dec 16 Cash 16500 sales 16500 Dec 16 Cost of gods sold 4400 Merchandise inventory 4400 Dec 29 Estimated warranty liability 600 Merchandise inventory 600 Dec 31 Warranty expense 1320 Estimated warranty liability 1320
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