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CALCULATO RAK RENT. Accounting Cycle Review 7.01 1.12 Cullumber Co. uses a perpetual inventory wystem and both an accounts receivable and an accounts payable subsidiary ledger Balances related to both the general ledger and the subsidiary Cullumber are indicated in the working papers. Presented below are a series of transactions for Cullumber Co. for the month of January. Credit cale terme are 2/10, w30 The cost of all that sold was 60% of the sales price GENERAL LEDGER Account January 1 Number Account Title Opening Walance 101 Cash $37,000 112 Accounts Receivable 13,200 115 Notes Receivable 38,000 120 Inventory 19.500 126 Supplies 1,500 130 Prepaid Insurance 2,500 157 Equipment 156 Accumulated Depreciation Equip 1,600 Accounts Payable 301 Owner's Capital 82,350 201 34,500 Schedule of Accounts Receivable (from accounts receivable subsidiary ledger) January 1 Customer Opening Balance R. Bettre $1.500 B. Santos 7,600 5. Mahay 100 Schedule of Accounts Payable (from accounts payable subsidiary ledger) January 1 Customer Opening Balance 5. Meek $7,500 R Moses 18,000 D. Sto 9,000 MacBook Pro CALCULATOR INTER VERSION Schedule of Accounts Payable (from accounts payable subsidiary ledger) January 1 Customer Opening Balance S. Meek $7,500 R. Moses 18,000 D. Saito 9,000 Jan 3 Sell merchandise on account to B. Corpas $3,600, Invoice no. 510, and to). Revere $2,000, invoice no. 511 5 Purchase merchandise from S. Gamel $6,000 and D. Posey $2,200, terms 1/30. 7 Receive checks from S. Mahay $4,100 and B. Santos $2,000 after discount period has lapsed. B Pay freight on merchandise purchased $240. 9 Send checks to S. Meek for $7.500 less 2% cash discount, and to D. Saito for $9,000 less 1% cash discount 9 Issue credit of $300 to 3. Revere for merchandise returned 10 Daily cash sales from January 1 to January 10 total $14,000. Make one journal entry for these sales. 11 Sell merchandise on account to R. Beltre $1,200, invoice no. 512, and to S. Mahay $900, invoice no. 513. 12 Pay rent of $1,800 for January 13 Receive payment in full from B. Corpas and ). Revere less cash discounts 15 Withdraw $800 cash by M. Cullumber for personal use. 15 Post all entries to the subsidiary ledgers. 16 Purchase merchandise from D. Salto $16,000, terms 1/10, 1/30; S. Meek $15,000, terms 2/10, 1/30; and S. Gamel 51,500, terms 30. 17 Pay $400 cash for office supplies. 18 Return $200 of merchandise to S. Meek and receive credit. 20 Daily cash sales from January 11 to January 20 total $18,600. Make one journal entry for these sales. 21 Issue $18,000 note, maturing in 90 da to R. Moses in payment of balance due. 21 Receive payment in full from S. Mahay less cash discount. 22 Sell merchandise on account to B. Corpas $2,500, invoice no. 514, and to R. Beltre $2,400, invoice no. 515 22 Post all entries to the subsidiary ledgers. 23 Send checks to D. Saito and S. Meek in full payment less cash discounts 25 Sell merchandise on account to B. Santos $3,600, invoice no. 516, and to ). Revere $6,500, Invoice no. 517. 27 Purchase merchandise from D. Salto $14,900, terms 1/10, 1/30: D. Posey $3,300, terms 30; and S. Gamel 55,700, terms 1/30. 27 Postal entries to the subsidiary ledes MacBook Pro 12 CALCULATOR 13 15 15 16 17 18 20 21 21 22 22 23 25 27 27 Pay rent of $1,800 for January. Receive payment in full from B. Corpas and ). Revere less cash discounts Withdraw $800 cash by M. Cullumber for personal use. Post all entries to the subsidiary ledgers. Purchase merchandise from D. Saito $16,000, terms 1/10, 1/30; S. Meek $15,000, terms 2/10, 1/30; and S. Gamal $1,500, terms 1/30 Pay $400 cash for office supplies. Return $200 of merchandise to S. Meek and receive credit. Daily cash sales from January 11 to January 20 total $18,600. Make one journal entry for these sales. Issue $18,000 note, maturing in 90 days, to R. Moses in payment of balance due. Receive payment in full from S. Mahay less cash discount. Sell merchandise on account to B. Corpas $2,500, invoice no. 514, and to R. Beltre $2,400, invoice no. 515. Post all entries to the subsidiary ledgers. Send checks to D. Saito and S. Meek in full payment less cash discounts. Sell merchandise on account to B. Santos $3,600, involce no. 516, and to . Revere $6,500, invoice no. 517. Purchase merchandise from D. Saito $14,900, terms 1/10, 1/30; D. Posey $3,300, terms 1/30; and S. Gamel $5,700, terms 1/30. Post all entries to the subsidiary ledgers. Pay $200 cash for office supplies. Daily cash sales from January 21 to January 31 total $23,100. Make one journal entry for these sales. Pay sales salaries $4,500 and office salaries $3,800. 28 31 31 Your answer is partially correct. Try again. -ecord the January transactions in a sales journaly(Post entries in the order presented in the problem statement.) Sales Journal Si Date Account Receivable Dr. Cost of Good Sold Dr. Account Debited Invoice No. Ref. Sales Revenue Cr. Inventory Cr. 3600 Jan. 3 510 B. Corpas 2000 BAVA 511 RCES Tour answers parciany correctly ayam. Record the January transactions in a sales journal. (Post entries in the order presented in the problem statement.) Sales Journal Date Account Debited Invoice No. Account Receivable Dr. Sales Revenue Cr. si Cost of Good Sold Dr. Inventory Cr. Ref. Jan. 3 B. Corpas 510 idy 3600 Jan. 3 J. Revere 511 2000 Jan. 11 R. Beltre 512 1200 Jan. 11 S. Mahay 513 900 Jan. 22 B. Corpas 514 2500 Jan. 22 R. Beltre 515 2400 Jan, 25 B. Santos 516 3600 Jan. 25 J. Revere 517 6500 22700 LINK TO TEXT LINK TO TEKT Record the January transactions in a cash receipts journal. (Post entries in the order presented in the problem statement.) CALCULATOR Cash Receipts Journal Date Account Credited Ref CRI Sales Discounts Dr. Cash Dr. Sales Revenue Account Receivable Cr. Other Accounts Cr. Jan 7 s Mahay Cost of Good Sold Dr. Inventory Cr. 4100 3. Santos 2000 Jan 10 14000 Jan, 13 B. Coroas DDDDDDDDE Jan 13 3. Revere Jan 20 Jan 21 S. Mahay [Jan. 31 LINK TO TEXT LINK TO TEXT Your answer is partially correct. Try again Becord the monastirnina cash payment fourni Pelantales in the order resented in the han status MacBook Pro W I the order of Journal entry presented in the previous parts.) General Ledger Cash Date Explanation Ref. Debit Credit No. 101 Balance Jan. 1 Balance dy 31 CR1 31 CP1 Accounts Receivable Date Explanation Ref. Debit Credit No. 112 Balance Jan. 1 Balance X 31 S1 31 Ull CR1 G1 Notes Receivable Date Explanation Ref. No. 115 Balance Debit Credit Jan. 1 Balance Inventory Date Explanation Ref. No. 120 Balance Debit Credit Jan. 1 Balance 31 P1 ES G1 Notes Receivable Date Explanation Ref. Debit Credit No. 115 Balance Jan. 1 Balance Inventory Date y Explanation Ref. Debit No. 120 Balance Credit Jan. 1 Balance > 31 P1 31 S1 - 31 CR1 8 CP1 31 CP1 9 G1 18 G1 Supplies Date Explanation Ref. No. 125 Balance Debit Credit Jan. 1 Balance 31 CP: i CES 18 G1 Supplies Date Explanation Ref. Debit Credit No. 125 Balance Jan. 1 Balance dy 31 CP1 Prepaid Insurance Date Explanation Ref. Debit Credit No. 130 Balance Ref. No. 157 Balance Debit Credit Jan. 1 Balance Equipment Date Explanation Jan. 1 Balance Accumulated Depreciation Equipment Date Explanation Jan. 1 Balance Notes Payable Date Explanation No. 158 Balance Ref. Debit Credit No. 200 Debit Credit Balance Ref. IN G1 x Jan. 21 Accounts Payable Date Explanation No. 201 Balance Ref. Debit Credit Jan. 1 Balance ES Jan. 21 G1 x Accounts Payable Date Explanation Ref. Debit No. 201 Balance Jan. 1 Balance Credit 31 P1 31 CP1 18 G1 21 G1 Owner's Capital Date Explanation Ref. Debit Credit No. 301 Balance Jan. 1 Balance Owner's Drawings Date Explanation Ref. Debit Credit No. 306 Balance Jan 15 CP1 1 Sales Revenue Date Explanation Ref. Debit No, 401 Balance Credit Jan. 31 S1 31 CR1 Sales Returns and Allowances Date Explanation No. 412 Balance Ref. Debit Credit JRCES Date Explanation Ref. Debit Credit Jan. 31 Balance CALE S1 31 CRI Sales Returns and Allowances Date Explanation Ref. Debit Credit No. 412 Balance tudy Jan. 9 GI Sales Discounts Date Explanation Ref. Debit Credit No. 414 Balance Jan. 31 CR1 Cost of Goods Sold Date Explanation Ref. Debit No. 505 Balance Credit Jan. 31 S1 31 CRI 9 G1 Salaries and Wages Expense Date Explanation No. 627 Balance Debit Credit Ref. K CP1 Jan. 31 Rent Expense Date Explanation Ref. No. 729 Balance Debit Credit Jan. 12 CP1 Accounts Receivable Subsidiary Ledger Rent Expense Date Explanation of Ref. Debit Jan. 12 Credit No. 729 Balance OP1 Accounts Receivable Subsidiary Ledger tudy R. Beltre Date Explanation Ref. Debit Credit Jan. 1 Balance Balance 11 S1 HOI 000 oll 22 SI 3. Revere Date Explanation Ref. Debit Credit Balance Jan. 3 Si 9 G1 DOO 13 CR1 X 25 si B. Santos Date Explanation Ref. Debit Credit Balance Jan. 1 Balance 7 CRI RCES 25 S1 B. Santos Date Explanation Ref. Debit Credit Jan. 1 Balance Balance 7 dy CR1 dll 25 si S. Mahey Date Explanation Ref. Debit Credit Balance Jan. 1 Balance 100 0001 7 CRI 11 S1 21 CR1 B. Corpas Date Explanation Ref. Debit Credit Jan. 3 SI 13 2 CRI 22 S1 Accounts Payable Subsidiary Ledger Corpas Date Explanation Ref. Debit Jan. 3 si CR1 ody S1 D. Posey Date Explanation Ref. Jan. 5 P1 icond. 00:cod iucido no oro 27 D00 00 000 P1 S. Meek Date Explanation Ref. Jan. 1 Balance 9 CP1 16 P1 18 G1 18 G1 1 22 CP1 R. Moses Date Explanation Ref. ll DO OD Jan. 1 Balance udy 21 G1 D. Saito Date Explanation Ref. Jan. 1 Balance 31 P1 31 S1 - 31 CR1 8 CP1 31 CP1 9 G1 18 G1 Supplies Date Explanation Ref. No. 125 Balance Debit Credit Jan. 1 Balance 31 CP: i CES 18 G1 Supplies Date Explanation Ref. Debit Credit No. 125 Balance Jan. 1 Balance dy 31 CP1 Prepaid Insurance Date Explanation Ref. Debit Credit No. 130 Balance Ref. No. 157 Balance Debit Credit Jan. 1 Balance Equipment Date Explanation Jan. 1 Balance Accumulated Depreciation Equipment Date Explanation Jan. 1 Balance Notes Payable Date Explanation No. 158 Balance Ref. Debit Credit No. 200 Debit Credit Balance Ref. IN G1 x Jan. 21 Accounts Payable Date Explanation No. 201 Balance Ref. Debit Credit Jan. 1 Balance ES Jan. 21 G1 x Accounts Payable Date Explanation Ref. Debit No. 201 Balance Jan. 1 Balance Credit 31 P1 31 CP1 18 G1 21 G1 Owner's Capital Date Explanation Ref. Debit Credit No. 301 Balance Jan. 1 Balance Owner's Drawings Date Explanation Ref. Debit Credit No. 306 Balance Jan 15 CP1 1 Sales Revenue Date Explanation Ref. Debit No, 401 Balance Credit Jan. 31 S1 31 CR1 Sales Returns and Allowances Date Explanation No. 412 Balance Ref. Debit Credit JRCES Date Explanation Ref. Debit Credit Jan. 31 Balance CALE S1 31 CRI Sales Returns and Allowances Date Explanation Ref. Debit Credit No. 412 Balance tudy Jan. 9 GI Sales Discounts Date Explanation Ref. Debit Credit No. 414 Balance Jan. 31 CR1 Cost of Goods Sold Date Explanation Ref. Debit No. 505 Balance Credit Jan. 31 S1 31 CRI 9 G1 Salaries and Wages Expense Date Explanation No. 627 Balance Debit Credit Ref. K CP1 Jan. 31 Rent Expense Date Explanation Ref. No. 729 Balance Debit Credit Jan. 12 CP1 Accounts Receivable Subsidiary Ledger Rent Expense Date Explanation of Ref. Debit Jan. 12 Credit No. 729 Balance OP1 Accounts Receivable Subsidiary Ledger tudy R. Beltre Date Explanation Ref. Debit Credit Jan. 1 Balance Balance 11 S1 HOI 000 oll 22 SI 3. Revere Date Explanation Ref. Debit Credit Balance Jan. 3 Si 9 G1 DOO 13 CR1 X 25 si B. Santos Date Explanation Ref. Debit Credit Balance Jan. 1 Balance 7 CRI RCES 25 S1 B. Santos Date Explanation Ref. Debit Credit Jan. 1 Balance Balance 7 dy CR1 dll 25 si S. Mahey Date Explanation Ref. Debit Credit Balance Jan. 1 Balance 100 0001 7 CRI 11 S1 21 CR1 B. Corpas Date Explanation Ref. Debit Credit Jan. 3 SI 13 2 CRI 22 S1 Accounts Payable Subsidiary Ledger Corpas Date Explanation Ref. Debit Jan. 3 si CR1 ody S1 D. Posey Date Explanation Ref. Jan. 5 P1 icond. 00:cod iucido no oro 27 D00 00 000 P1 S. Meek Date Explanation Ref. Jan. 1 Balance 9 CP1 16 P1 18 G1 18 G1 1 22 CP1 R. Moses Date Explanation Ref. ll DO OD Jan. 1 Balance udy 21 G1 D. Saito Date Explanation Ref. Jan. 1 Balance