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Montalvo Company uses special journals and a general journal.The following trans

ID: 2433919 • Letter: M

Question

Montalvo Company uses special journals and a general journal.The following transactions occurred during September 2010.

       

       10     Purchased merchandise on account from L.Rincon $600, terms 2/10, n/30.

       12     Purchased office equipment onaccount from R. Press $6,500.

      25      Purchased merchandise on accountfrom W. Barone $860, terms n/30.

      27      Sold merchandise to S.Miller for $700 cash. The cost of the merchandise

               sold was $400.

(b) Record the transaction(s) for May that should be journalizedin the cash receipts journal and cash payments journal.

Explanation / Answer

                                                       Cash ReceiptJournal                                                                      CR1 Date      Account     Ref Cash(Dr.)    Sales Discount(Dr.)   Accounts Receivable(Cr.) Sales(Cr.) Others(Cr.) May 27         Sales         101    700                                                            700 Totals                                 700                                                                                           700 Cash                                                        101 Date         Debits Credits      Balance May27      700                                     700 No Cash Payment Journal, all purchased by credit sales.