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March 2 and March 10

Intelligent Toys, Inc Trial Balance As at 29 February 2020 Account Title Account No. Debit ($) Credit ($) 280,000 450,000 496,800 380,000 443,112 13,500 6,480,000 667,680 80,000 201 Accounts Payable 112 Accounts Receivable 152 Accumulated Depreciation - Building 154 Accumulated Depreciation - Equipment 156 Accumulated Depreciation - Motor Vehicle 113 Allowance for Doubtful Accounts 151 Building 101 Cash 291 Dividends Payable 153 Equipment 115 Interest Receivable 140 Long-term Investment 121 Merchandise Inventory 155 Motor Vehicle 114 Notes Receivable 131 Prepaid Insurance 320 Retained Earnings 241 Salaries Payable 311 Share Capital - Ordinary $1 par value, 5,000,000 shares authorized, 4,000,000 shares issued and 3,985,000 shares outstanding 312 Share Capital - Preference 4%, $100 par value, noncumulative, 50,000 shares authorized, 40,000 shares issued and outstanding 313 Share Premium - Ordinary 314 Share Premium - Preference 315 Share Premium - Treasury 132 Supplies 330 Treasury Shares (15,000 shares) 660,000 96,000 500,000 650,000 555,000 1,800,000 12,000 1,384,808 70,200 4,000,000 4,000,000 560,000 200,000 6,000 6,240 37,500 11,914,420 11,914,420 2 A 10% share dividend was declared when the market value per share was $2.1. 1(a) Purchased children laptop toys from Ambrose Limited, $93,000, terms 1/10, n/30, FOB shipping point. (b)The responsible party paid the freight charges of $400. The goods were collected by the shipping company on 1 March and arrived at ITI's warehouse on 4 March. Mar. 10 Paid Ambrose Limited for the children laptop toys bought on 1 March and the amount of $140,000 on account for the purchase on 29 February. Purchases terms with Ambrose Limited in February was 2/10, n/30, FOB shipping point. *Mar 2 Dr Cr Item35 Item37 Item39 Item 36 Item 38 Item 40 Cr *Mar 10 Dr Item 73 Item 74 Cr Item 75 Item 76 Cr Item 77 Item 78 Intelligent Toys, Inc Trial Balance As at 29 February 2020 Account Title Account No. Debit ($) Credit ($) 280,000 450,000 496,800 380,000 443,112 13,500 6,480,000 667,680 80,000 201 Accounts Payable 112 Accounts Receivable 152 Accumulated Depreciation - Building 154 Accumulated Depreciation - Equipment 156 Accumulated Depreciation - Motor Vehicle 113 Allowance for Doubtful Accounts 151 Building 101 Cash 291 Dividends Payable 153 Equipment 115 Interest Receivable 140 Long-term Investment 121 Merchandise Inventory 155 Motor Vehicle 114 Notes Receivable 131 Prepaid Insurance 320 Retained Earnings 241 Salaries Payable 311 Share Capital - Ordinary $1 par value, 5,000,000 shares authorized, 4,000,000 shares issued and 3,985,000 shares outstanding 312 Share Capital - Preference 4%, $100 par value, noncumulative, 50,000 shares authorized, 40,000 shares issued and outstanding 313 Share Premium - Ordinary 314 Share Premium - Preference 315 Share Premium - Treasury 132 Supplies 330 Treasury Shares (15,000 shares) 660,000 96,000 500,000 650,000 555,000 1,800,000 12,000 1,384,808 70,200 4,000,000 4,000,000 560,000 200,000 6,000 6,240 37,500 11,914,420 11,914,420 2 A 10% share dividend was declared when the market value per share was $2.1. 1(a) Purchased children laptop toys from Ambrose Limited, $93,000, terms 1/10, n/30, FOB shipping point. (b)The responsible party paid the freight charges of $400. The goods were collected by the shipping company on 1 March and arrived at ITI's warehouse on 4 March. Mar. 10 Paid Ambrose Limited for the children laptop toys bought on 1 March and the amount of $140,000 on account for the purchase on 29 February. Purchases terms with Ambrose Limited in February was 2/10, n/30, FOB shipping point. *Mar 2 Dr Cr Item35 Item37 Item39 Item 36 Item 38 Item 40 Cr *Mar 10 Dr Item 73 Item 74 Cr Item 75 Item 76 Cr Item 77 Item 78