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The following information for Dorado Corporation relates to the three-month peri

ID: 342164 • Letter: T

Question

The following information for Dorado Corporation relates to the three-month period ending September 30 Price per Unit $ 54 36 42 Units Sales Beginning inventory Purchases Ending inventory 515,000 53,000 490,000 28,000 Dorado expects to purchase 240,000 units of inventory in the fourth quarter of the current calendar year at a cost of $43 per unit, and to have on hand 81,000 units of inventory at year-end. Dorado uses the last-in, first-out (LIFO) method to account for inventory costs. a. Determine the cost of goods sold and gross profit amounts Dorado should record for the three months ending September 30 b. Prepare journal entries to reflect these amounts Answer is complete but not entirely correct. Complete this question by entering your answers in the tabs below Required A Required B Prepare journal entries to reflect these amounts. (If no entry is required for a transaction/event, select "No journal entry required in the first account field.) Transaction General Journal Debit Credit Cash or accounts receivable 27,810,000 Sales revenue 27,810,000 Cost of goods sold 21,655,000 20,044,030 Inventory Excess of replacement cost over historical cost of LIFO 196,000 liquidation

Explanation / Answer

Solution 1:

Opening inventory = 53000*$36 = $1,908,000

Purchase cost = 490000*$42 = $20,580,000

Total goods available for sale = $1,908,000 + $20,580,000 = $22,488,000

Value of ending inventory LIFO = 28000 * $36 = $1,008,000

Cost of goods sold = $22,488,000 - $1,008,000 = $21,480,000

Sales Revenue = 515000 * $54 = $27,810,000

Gross Profit = Sales - COGS = $27,810,000 - $21,480,000 = $6,330,000

Solution 2:

Journal Entries - Dorado Corporation S. No Particulars Debit Credit 1 Cash / Accounts receivables Dr $27,810,000.00              To Sales Revenue $27,810,000.00 (Being sales recorded) 2 Cost of Goods Sold Dr $21,480,000.00              To Inventory $21,480,000.00 (Being sold inventory transferred to COGS)