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3- Principles of Accounting Assignment Day 11.docx Exercise 5-2 Recording journal entries for merchandise purchase transactions-perpetual LO3 Journalize each of the following transactions assuming a perpetual inventory system. Feb 1 Purchased $17,000 of merchandise inventory: torms 1/10, 1/30 5 Purchased for cash $8,200 of merchandise Inventory 6 Purchased $22,000 of merchandise inventory: torms 2/16, 1/45 4 Purchased $1.900 of office supplies; terms 1/15 Contacted a major supplier to place an order for $200,000 of merchandise in exchange for a 30% trade disco to be shipped on April 1 FOB destination Paid for the merchandise purchased on February 1 Paid for the office supplies purchased on February 9 Mar 23 Paid for the February 6 purchase. 10 11 24 Exercise 5-3 Rocording journal entries for merchandise purchase transactions--perpetual L03 3- Principles of Accounting Assignment Day 11.docx Exercise 5-3 Recording journal entries for merchandise purchase transactions-perpetual L03 Jaleh Mehr is the owner of the retail store 151 Jeans. She purchases jeans from a number of manufactur ers to bring great style and fit to her customers. Prepare journal entries for March 2017 to record the following transactions. Assume a perpetual inventory system. Mar 2 Purchased jeans from Paige Denim under the following terms: $4,200 invoice price. 2/15, 1/60. FOB shipping point. 3 Paid $350 for shipping charges on the purchase of March 2 4 Returned to Paige Denim unacceptable merchandise that had an invoice price of $400, I 17 Sent a cheque to Page Denim for the March 2 purchase, net of the returned merchandise and applicable discount. 18 Purchased jeans from Brand under the following terms: $9.600 invoice price, 2/10, 1/30, FOB destination After bref negotiations, received from J Brand a $2,100 allowance on the purchase of March 18 Sent a cheque to J Brand paying for the March 18 purchase, net of the discount and the allowance. 21 28 Bandinn innstantine In merhandien In Transactions nemnatul 10 3- Principles of Accounting Assignment Day 11.docx Exercise 5-4 Recording journal entries for merchandise sales transactions-perpetual L03 Journalize each of the following transactions assuming a perpetual inventory system. You are not re- quired to identify the account number in your journal entries Jan 5 Sold merchandise to a customer for $6,800; terms 1/10, 1/30 (cost of sales $4,080) 7 Made a cash sale of $5,100 of merchandise to a customer today (cost of sales $3,060). 8 Sold merchandise for $12,400; terms 1/10, 1/30 (cost of sales $7.440). 15 Collected the amount owing from the credit customer of January 5. 4 The customer of January 8 paid the balance owing. Feb 360