The following were selected from among the transactions completed by Babcock Company during November of the current year:

Nov.	3	Purchased merchandise on account from Moonlight Co., list price $89,000, trade discount 30%, terms FOB destination, 2/10, n/30.
	4	Sold merchandise for cash, $38,210. The cost of the goods sold was $20,810.
	5	Purchased merchandise on account from Papoose Creek Co., $51,550, terms FOB shipping point, 2/10, n/30, with prepaid freight of $730 added to the invoice.
	6	Returned merchandise with an invoice amount of $14,000 ($20,000 list price less trade discount of 30%) purchased on November 3 from Moonlight Co.
	8	Sold merchandise on account to Quinn Co., $15,010 with terms n/15. The cost of the goods sold was $10,190.
	13	Paid Moonlight Co. on account for purchase of November 3, less return of November 6.
	14	Sold merchandise with a list price of $231,570 to customers who used VISA and who redeemed $7,300 of point-of-sale coupons. The cost of the goods sold was $142,060.
	15	Paid Papoose Creek Co. on account for purchase of November 5.
	23	Received cash on account from sale of November 8 to Quinn Co.
	24	Sold merchandise on account to Rabel Co., $54,800, terms n/30. The cost of the goods sold was $33,850.
	28	Paid VISA service fee of $3,580.
	30	Paid Quinn Co. a cash refund of $6,420 for returned merchandise from sale of November 8. The cost of the returned merchandise was $3,140.
	30	During November, printed a coupon with each customers sales receipt for $2 off the customers next purchase of over $15. The coupons may be redeemed during December. Of the total of 25,000 coupons printed, it is estimated that 55% will be redeemed.

Required:

1.	Journalize the November transactions.
2.	Assume that as of December 31, 10,100 of the $2-off coupons issued during November had been redeemed by customers. Journalize the entry for the remaining unredeemed coupons.

Chart Of Accounts

ASSETS
110	Cash
121	Accounts Receivable-Quinn Co.
122	Accounts Receivable-Rabel Co.
125	Notes Receivable
130	Inventory
131	Estimated Returns Inventory
140	Office Supplies
141	Store Supplies
142	Prepaid Insurance
180	Land
192	Store Equipment
193	Accumulated Depreciation-Store Equipment
194	Office Equipment
195	Accumulated Depreciation-Office Equipment

	LIABILITIES
211	Accounts Payable-Moonlight Co.
212	Accounts Payable-Papoose Creek Co.
216	Salaries Payable
218	Sales Tax Payable
219	Customer Refunds Payable
220	Estimated Coupons Payable
221	Notes Payable

	EQUITY
310	Common Stock
311	Retained Earnings
312	Dividends

	REVENUE
410	Sales
610	Interest Revenue

	EXPENSES
510	Cost of Goods Sold
521	Delivery Expense
522	Advertising Expense
524	Depreciation Expense-Store Equipment
525	Depreciation Expense-Office Equipment
526	Salaries Expense
531	Rent Expense
533	Insurance Expense
534	Store Supplies Expense
535	Office Supplies Expense
536	Credit Card Expense
539	Miscellaneous Expense
710	Interest Expense

My journal entry:

DATE	DESCRIPTION	POST. REF.	DEBIT	CREDIT	ASSETS	LIABILITIES	EQUITY
Nov3	Inventory		61054
	Accounts Payable-Moonlight Co.			61054
4	Cash		38210
	Sales			38210
	Cost Of Goods Sold		20810
	Inventory			20810
5	Inventory		51249
	Accounts Payable-Papoose Creek Co.			51249
6	Accounts Payable-Moonlight Co.		13720
	Inventory			13720
8	Accounts Receivable-Quinn Co.		15010
	Sales			15010
	Cost Of Goods Sold		10190
	Inventory			10190
13	Accounts Payable-Moonlight Co.		47334
	Cash			47334
14	Cash		231570
	Sales			224270
	Estimated Coupons Payable			7300
	Cost Of Goods Sold		142060
	Inventory			142060
15	Accounts Payable-Papoose Creek Co.		51249
	Cash			51249
23	Cash		15010
	Accounts Receivable-Quinn Co.			15010
24	Accounts Receivable-Rabel Co.		54800
	Sales			54800
	Cost Of Goods Sold		33850
	Inventory			33850
28	Credit Card Expense		3580
	Cash			3580
30	Customer Refunds Payable		6420
	Cash			6420
	Inventory		3140
	Estimated Returns Inventory			3140
30	Estimated Coupons Payable
	Sales
	?

2. Assume that as of December 31, 10,100 of the $2-off coupons issued during November had been redeemed by customers. Journalize the entry for the remaining unredeemed coupons.

General Journal Instructions

PAGE 10

JOURNAL

ACCOUNTING EQUATION

	DATE	DESCRIPTION	POST. REF.	DEBIT	CREDIT	ASSETS	LIABILITIES	EQUITY
1	?
2	?

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