I'm working on the Systems Understanding Aid 9th Edition, and was unsure how to deal with a particular series of transactions of one client.

12/18

Ordered the following inventory on account from Velocity Sporting Goods using purchase order No. 328. The goods will be received at the warehouse at a later date.

Units:

120 BB-019 Basketball Pole Pad ($94 each)

80 BB-538 Basketball bag ($26 each)

30 BB-688 Portable inflation pump ($69 each)

75 BB-926 Trainer's first aid kit ($30 each)

Total price: $17,680

12/22

Waren Sporting Goods received merchandise from Velocity Sports as listed on the purchase order. All merchandise was delivered, except that only 76 basket balls pole pads, instead of 120, were received. The goods were placed immediately in the inventory warehouse.

Total value of received items: $13.544

12/26

Received vendor invoice No. 34719 (Doc. No. 18) from Velocity Sporting Goods for goods ordered December 18 and received December 22.

(Follow the flowchart steps on page 22. Upon receiving the invoice, you can now record the purchase using the date on which Waren incurred the liability for the goods.)

12/28

Issued check to Velocity Sporting Goods for payment in full of their invoice No. 34719 for goods received December 22. (Consider the credit terms before making the payment.

I'm confused as to how to record this. Despite the shortage of items being received, the invoice ultimately is charging $17,680 for the full amount. According to the flow chart, these would be recorded on the Purchases Journal and Accounts Payable Subsidiary Ledger, but what would the entries look like and what amount would the check be written out to?

ACCOUNTS PAYABLE SUBSIDIARY LEDGER 252 VELOCITY SPORTING GOoS 1285 Colgrove Ave FREIGHT Collect Oct-Balance Forward Oct. 5 Vendor Invoice 32401 Oct 3 Check 1112 Nov.3 Vendor Invoice 33311 Nov 13 Check s125 Dec 5 Vendor Invoice 33445 Dec. 13| Check 01142 ealante 8285 00 27380 00 2730000 273 0loo 300 15 00 3415 oo 253 CHICAGO OFFICE SUPPLY 1411 E. Michigan Chicago, IL 60606 TERMS: Due on receipt of invoice FREIGHT: No Charge Date Description Debit Credit Oct. Oct.-I Balance Forward check #1111 Vendor Invoice 2112 08193 18580185 80 087 83 LIT Oct. .0 18580 Nov8Check 1124 Nov 21 Vendor Invoice 2275 Nov. 23 Check #113 . Dec. 112.1 Vendor Invoice .2344 Deal 121 check #1141 261 GILLETT CONSULTING 5613 Lantern View Chicago, IL 60612 Credit Bal TERMS: Net 30 days Debit Description Date 50100 Balance Forward Oct Oct Vendor Invoice .1994 0 PURCHASES JOURNAL Nevember and Dscembse DEBIT Nev,3] Velocity Sporting Goods lyn-1 273,000 Nev 21 Chicage Office 252 0300 2736000 Monthly Totals f.c Dec. . 5 Velocity Sporting Goods Imus Dec12 Chicago Office Supply 2344 "wi15100, oBoo