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2-a. Enter the transactions in a sales journal. 2-b. Enter the transactions in a purchases journal. 2-c. Enter the transactions in a cash receipts journal.

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2-a. Enter the transactions in a sales journal. 2-b. Enter the transactions in a purchases journal. 2-c. Enter the transactions in a cash receipts journal. 2-d. Enter the transactions in a cash payments journal. 2-e. Enter the transactions in a general journal. Complete this question by entering your answers in the tabs below. Enter the transactions in a sales journal. Church Company completes these transactions and events during March of the current year (terms for all its credit sales are 2/10,n/30 ). March 1 Purchased $31,000 of merchandise from Van Industries, terms 2/15,n/30. March 2 Sold merchandise on eredit to Min Cho, Invoice Number 854,for$12,400 (cost is$6,200). March 3 (a) Purchased $930 of office supplies on credit from Gabel Company, terms n/30. March 6 Borrowed $72,000 cash from Pederal Dank by signing a long-tert note payable. March 9 purchased $15,500 of office equipnont on credit from spel1 supply, terms n/30. March 12 Received payment from Min cho for the March 2 sale less the discount of $248. March 13 (a) Seht Van Industries Cheok Number 416 in payment of the March 1 invoice less the discount of $620. March 13 (b) Received payment from Linda witt for the March 3 sale less the discount of $124. March 14 Purchased $31,000 of mexchandise from the CD Company, te:ms 2/10,n/30. March 25 (a) Istued Check Number 417 for $14,100; payee is payroli, in payment of sales aalaries expense for the first half of the month. March 15 (b) Cash sales for the first half of the month are $49,600 (cost is $39,680 ). These cash sales are recorded in the cash receipts journal on March 15. March 16 purchased $1,450 of store supplies on credit from Gabe 1 company, terma n/30. March 17 Returned $3,100 of unsatisfactory merchandise purchased on March 14 to cD Corpany, Church March 19 Returned $465 of office equipment purchased on March 9 to $ pell Supply. Church reduces accounts payable by that amount. Mareh 20 Received payment from Jovita Albany for the sale of March 10 less the discount of $62. March 23 Insued Check Number 418 to CD Company in payment of the March 14 purchase less the March 17 Maxch 27 soturn and the $558 discount. March 28 Sold merchandise on eredit to Linda Witt, Invoice Number 858, for $3,220 (coat is $2,488 ). March 32 (a) Insued Check Number 419 for $14,100; payee is payrol1, in payment of sales alaries expense for the last half of the month. March 31 (b) Cash bales for the last haif of the month are $54,560 (cost is $32,736). These cash ales ore recorded in the cash receipts journal on March 31 . March 31 (c) Verify that amounts impaeting customer and creditor accounts were posted and that any anounts that should have been posted as individual amounts to the general ledger accounte were posted. Foot and crosstoot the journals and make the month-end postings. Assume the following ledger account amounts: Inventory (March 1 beginning balance is $64,000 ), Z. Church, Capital (March 1 beginning balance is $64,000 ) and Church Company uses the perpetual inventory system. (a) Post information trom the journals in Part 2 to the general ledger and the accounts receivable and accounts payable subsictiary lespors. Complete this question by entering your answers in the tabs below. D) Prepare the March 31 trial balance, schedule of accounts recelvable and schedule of accounts payable. Complete this question by entering your answers in the tabs below. Prepare the March 31 trial balance. Church Company completes these transactions and events during March of the current year (terms for all its credit sales are 2/10,n/30). March 1 Purchased $31,000 of merchandise from Van Industries, terms 2/15,n/30. March 2 Sold merchandise on credit to Min Cho, Invoice Number 854, for $12,400 (cost is $6,200 ). March 3 (a) Purchased $930 of office supplies on credit from Gabel company, terms n/30. March 3 (b) Sold merchandise on credit to Linda witt, Invoice Number 855, for $6,200 (cost is $3,100 ). March 6 Borrowed $72,000 cash from Federal Bank by signing a long-term note payable. March 9 Purchased $15,500 of office equipment on credit from 5pe11 supply, terms n/30. March 10 Sold ferchandise on credit to Jovita Albany, Invoice Number 856, for $3,100(costis$1,550). March 12 Received payment from Min cho for the March 2 sale less the dfscount of $248. Narch 13 (a) Sent Van Industries Check Number 416 in payment of the March 1 involce less the discount of $620. March 13 (b) Received payment from Linda witt for the March 3 sale less the discount of $124. March 14 Purchased $31,000 of merchandise from the CD Company, terms 2/10,n/30. March 15 (a) Issued Check Number 417 for $14,100, payee is Payroli, in payment of sales salaries expense for the first half of the month. March 15 (b) Cash sales for the first half of the month are $49,600 (cost is $39,680). These cash 15a es are recorded in the cash receipts journal on March 15. March 16 Purchased $1,450 of store supplies on credit from Gabel compary, terma n/30. March 17 Returned $3,200 of unsatisfactory merchandise purchased on March 14 to CD Company. Church reduces accounts payable by that amount. March 19 Returned $465 of office equipment purchased on March 9 to $ pell supply. Church reduces accounts payable by that amount. March 20 Received payment from Jovita Albany for the sale of March 10 less the discount of $62. March 23 Issued Cheek Number 418 to CD Company in payment of the March 14 purchase less the March 17 return and the $558 discount. Mareh 27 Sold merehandise on eredit to Jovita Albany, Invoice Number 857,fox$9,300(c0stis$3,720). March 28 Sold merchandise on credit to Linda Witt, Invoice Number 858, for $3,720 (cost is $1,488 ). March 31 (a) Issued Check Number 419 for $14,100, payee is Payroll, in payment of sales salaries expense for the last half of the month. March 31 (b) Cash sales for the last half of the month are $54,560 (cost is $32,736 ). These cash sales are recorded in the cash receipts journal on March 31 . March 31 (c) Verify that amounts impacting customer and creditor accounts were posted and that any amounts that should have been posted as individual amounts to the general ledger accounts wore posted. Foot and crossfoot the journals and make the month-end postings. Assume the following ledger account amounts: Inventory (March 1 beginning balance is $64,000 ), Z. Church, Capital (March 1 beginning balance is $64,000 ) and Church Company uses the perpetual inventory system

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