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Homework-Warranty Problems Hand-Out (Fall 2019) Example 1 Toyland a merchandising company sells tricycles. During April 2019, the company sold 2,000 tricycles for $200 each. Each

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Homework-Warranty Problems Hand-Out (Fall 2019) Example 1 Toyland a merchandising company sells tricycles. During April 2019, the company sold 2,000 tricycles for $200 each. Each tricycle has a 1 year warranty. Based on past experience, the company estimate that warranty costs will approximate $10 per tricycle. In addition, the company spent $7,200 in 2019 and $15,000 in 2020 to satisfy the warranties sold for the 2,000 tricycles sold in 2019. Required: Under the Assurance-Type Warranty Method, prepare the joumal entries for the below a) Sale of the tricycles at month-end. b) The payment or incurrence of the warranty costs to be recorded at year-end. c) The amount of warranty expense to be recorded at year-end. d) The payment or incurrence of the warranty costs to be recorded in 2020 Example 2 Assume that the $200 selling price from example 1 included the cost of the extended warranty of $10. Required: Under the Service-Type Warranty Method, prepare the joumal entries for the below a) Sale of the tricycles at month-end. b) The paymeht or incurrence of the warranty costs to be recorded at year-end. c) The amount of warranty revenue to be recorded at year-end. d) The payment or incurrence of the warranty costs to be recorded in 2020. Homework-Warranty Problems Hand-Out (Fall 2019) Example 1 Toyland a merchandising company sells tricycles. During April 2019, the company sold 2,000 tricycles for $200 each. Each tricycle has a 1 year warranty. Based on past experience, the company estimate that warranty costs will approximate $10 per tricycle. In addition, the company spent $7,200 in 2019 and $15,000 in 2020 to satisfy the warranties sold for the 2,000 tricycles sold in 2019. Required: Under the Assurance-Type Warranty Method, prepare the joumal entries for the below a) Sale of the tricycles at month-end. b) The payment or incurrence of the warranty costs to be recorded at year-end. c) The amount of warranty expense to be recorded at year-end. d) The payment or incurrence of the warranty costs to be recorded in 2020 Example 2 Assume that the $200 selling price from example 1 included the cost of the extended warranty of $10. Required: Under the Service-Type Warranty Method, prepare the joumal entries for the below a) Sale of the tricycles at month-end. b) The paymeht or incurrence of the warranty costs to be recorded at year-end. c) The amount of warranty revenue to be recorded at year-end. d) The payment or incurrence of the warranty costs to be recorded in 2020

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