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D K M DATE DESCRIP 3 4 9 H 1 ES IS Below are the cost of goods sold sections for the two most recent years for two companies using a General Journal 2 periodic inventory system St. Pierre Co Silva Co Year Year 2 Year 1 Year 2 Beginning inventory $ 2.50 $(e) $1.000 $ (n) Purchases 1.500 () 0 9,350 2 Purchase returns and allowances 50 100 300 400 8 Purchase discounts 30 50 150 100 Net purchases (a) 1.850 7.210 (0) 10 Freight in 110 (8) (k) 550 Cost of goods purchased 11 (b) (h) 7.900 (p) Cont of goods wailable for sale 12 (c) 2.300 (D (q) Ending inventory (d) 400 13 1.450 1.250 Cost of goods sold 1.480 00 (m) 14 Instruct 15 Fill in the mining amounts to complete the cost of goods sold sections 16 17 (18 Marks NOTE* Cost of goods purchased Net Purchases + Freight in 18 Note Cost of Goods available for sale = Cost of Goods Purchased + Beginning inventory 19 Note* Ending Inventory year 1. Beginning Inventory Year 2 20 Question 2 Business Bookkeeping 21 Serena Williams is the owner of Sports supplies to. She has hired you to update the transactions for her business, 22 Smith has provided you with a list of transactions for the month of November. The company's Chart of Accounts is 23 se included as shown below. 24 Transactions for the month of November 25 26 1.Apr Purchased $15,500 worth of inventory, 2/10 net 30. FOB shipping point $15,500 27 2 Apr We paid freight costs for the purchased Inventory. (with Cash) $250 AAR 16 17. (18 Marks NOTE Cost of goods purchased Net Purchases + Freight in 18 Note Cost of Goods available for sale - Cost of Goods Purchased + Beginning inventory 19 Note Ending Inventory year 1- Beginning Inventory Year 2 20 Question 2 Business Bookkeeping 21 Serena Williams is the owner of Sports supplies LTD. She has hired you to update the transactions for her business 22 Smith has provided you with a list of transactions for the month of November. The company's Chart of Accounts 23 iuded as shown below Transactions for the month of November 25 1-App Purchased $15.500 worth of inventory, 2/10 net 30. FOB shipping point $15,490 27 2. Apr We paid freight costs for the purchased Inventory. (with Cash) $250 28 3.Apr Returned $500 worth of inventory to the supplier SS00 6-Apr Made sale to customer A for $20,000, 2/10 net 30 $20,000 30 7.Apr Paid the outstanding balance to the supplier for purchases made. (Remember 31 return and Discount) 8-Apr Cash sale made to customer B for $3,500, $3,500 33 9.Apr customer returned items from the previous day sale worth $500 (CASH) $500 34 14. Apr Customer A Pald (Remember discount) 35 36 a) Journalize the above transactions (20 marks) 37 ) Calculate the Net Purchases for April 3 marks) 38 Calculate the cost of Goods Available for sale for April if the Opening Inventory is $35,00 (3 marks) 39 d) Calculate the cost of Goods Sold given that Ending Inventory was $40,000 (1 mark) 40 ) Calculate Net Sales for the month of April (3 marks) 41 ) Calculate the Gross Profit for the month of April (2 marks) 42