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2 The following selected transactions were completed during August between Summit Company and Beatooth Co Both companies use the net method under a perpetuat inventory

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2 The following selected transactions were completed during August between Summit Company and Beatooth Co Both companies use the net method under a perpetuat inventory system Aug + Surrent Company sold merchandise on account to Beatooth Co 549,050, terms FO destination 2/15, neon The cost of the goods sold was $28 370 Surmt Company paid freight of 1,160 for delivery of merchandise sold to Bearfooth Co on August 1 5 Summit Company sold merchandise on account to Beartooth Co $68,590, termes shou pont nieom The cost of the goods sold was 543,250 Beartooth Co paid freight of $2.440 on August purchase from Summit Company Sumont Company old merchandise on account to Beatooth Ca. 550.500, ters FOB shipping point 145 Summe paid freight of 51,765, which was added to the invoice. The cost of the goods sold was $313720 Beatooth Copad Summit Company for purchase of August 1 Stunt Company paid eartoon Co a cash rehind of 51,100 for detective merchandises purchased on August 1 Beathe kept the merchandise Beatooth Copad Suunt Company on account for purchase of August Sument Company sued Beartoon Co a credit momo torchase with an invoice amount of 53,500 that was retuned from the August 15 sale The cost of the merchandise retumed was 52.500 15 15 20 31 Jumalan the past transactions for (1) Sumont Company and (2) Bartoon Ca Refer to the Chart of Accounts are propriate com a wondeg of account Print Item (1) Journalize the August transactions for Summit Company Refer to the Chart of Accounts of the appropriate company for exact wording of account des PAGE 10 JOURNAL ACCOUNTING EQUATION DATE DESCRIPTION POST. REX DEBIT CREDIT ASSETS LIABILITIES EQUITY 1 2 1 . 10 Print item 11 14 15 11 10 30 21 22 2 23 23 Journal Boatooth Co ACCOUNTING EQUATION JOURNAL DET ASETS POST. HET CREDIT LIABILITIES DESCRIPTION EQUITY DATE 1 2 1 . 14

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