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CH6 Questions 14 -15 (of 17) The following information applies to the questions

ID: 2427480 • Letter: C

Question

CH6 Questions 14 -15 (of 17) The following information applies to the questions displayed below. At the beginning of July, CD City has a balance in Inventory of $2,600. The folowing transactions occur during the month of July July 3 Purchase CDs on account from Wholesale Music for $1,500, terms 110, n/30. ht charg es related to the July 3 purchase from Wholesale M usic, $110. July 9 Return incorrectly ordered CDs to Wholesale Music and receive credit, $200 July 11 Pay Wholesale Music in full July 12 Sell CDs to customers on account, $4,200, that had a cost of $2,200 July 15 Recelive full payment from customers related to the sale on July 12. July 18 Purchase CDs on account from Music Supply for $2,300, terms 1/10, n/30. July 22 Sell CDs to customers for cash, $3,400, that had a cost of $1,700. July 28 Return CDs to Music Supply and recelve credit of $140. July 30 Pay Music Supply in full value 10.00 points

Explanation / Answer

Answer:1 Requirement 1:

3 July   Purchases A/C Dr. $1500

                 To Accounts Payable A/C                 $1500

4 July    Freight-In 110

                 To Cash                                           $110

9 july      Accounts Payable 200

                    To Purchase Returns    200

11 july    Accounts Payable 1300

                     To Purchase Discounts    13

                      To Cash                                       1287

12 July   Accounts Receivable 4,200

                   To Sales    4,200

15 July    Cash 4,200

                   To Accounts Receivable 4,200

18 July    Purchases 2300

                     To Accounts Payable 2300

22 July     Cash 3,400

                    To Sales 3,400

July 28 Accounts Payable 140

                          To Purchase Returns              140

July 30 Accounts Payable 2160

                               To Cash    2138.4

                               To Purchase Discount         21.6

Answer: Requirement 2:

CD City Multiple-step Income Statement (partial) For the month of July Net sales: Total sales 7600 Less: sales return Net sales 7600 Cost of goods sold: Beg. Inventory 2600 Add: Purchases 3800 Freight-in 110 Less: Purchase Return 340 Purchase Discount 34.6 Cost of goods available for sale 6135.4 Less: Ending inventory 2160 Cost of goods sold: 3975.4 Gross Profit 3624.6