台風も一段落。
ついでに、Merchandizingも一段落しようかと思っています。
さて、問題の続きです。
On April 15th ABC Furniture sells $9,525.00 on account to Happy Retailer with terms of 2/10, n/30. The cost of merchandise sold was $6,905.00.
(1) Journalize the sale and the recognition of the cost of the sale.
(2) On April 20th a $125.00 Credit Memo is given to Happy Retailer due to merchandise that was damaged upon receipt. Journalize this event. The cost of the returned merchandise was $65.
(3) On April 25th Happy Retailer submits payment in full. Journalize this event.
では、回答です。どうでしたか。
Accounts Receivable - Happy Retailer 9,525.00
Sales 9,525.00
Cost of Merchandise Sold 6,905.00
Merchandise Inventory 6,905.00
(2)
Sales Returns and Allowances 125.00
Accounts Receivable - Happy Retailer 125.00
Merchandise Inventory 65.00
Cost of Merchandise Sold 65.00
(３)
Cash 9,212.00
Sales Discounts 188.00
Accounts Receivable - Happy Retailer 9,400.00
ちなみに、9,212の求め方ですが、
Original Invoice $9,525.00
Less Sales Returns and Allowances 125.00
Adjusted Balance Due 9,400.00
Sales Discount Rate 2%
Sales Discount 188.00
Cash Due $9,212.00