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Problem 7-2A Reineke Company\'s chart of accounts indludes the following selecte

ID: 2572905 • Letter: P

Question

Problem 7-2A Reineke Company's chart of accounts indludes the following selected accounts 201 Accounts Payable 306 Owner's Drawlings 101 Cash 120 Inventory 130 Prepaid Insurance 505 Cost of Goods Sold 157 Equipment On October 1, the accounts payable ledger of Reineke Company showed the folloming balences: Ugols Company $3,500, Orr Co. 3,300, Rosenthal Co $2,100, and Clevenger Company $,s00. he October transactions involving the payment of cash were as foll Oct1 Purchased merchandne, check no 63, $220 3 Purchased esupment, check ro. 64, $860 S Pad Uggla Company balance due of $3,500, less 2% discourt, dek no. es, s 3,430. 10 Purchased merchandse, check no. 66, $2,600 15 Paid Rosenthal Co.balance due of $2,100, check no. 67 16 C. nenrke, the owner·pays nia seral insurance prerun of S300, check no. 58. 19 Paid Orr Co. in ful for invoice no. 610, $1.900 less 2% cash discount, check no. 69, $1,862. 29 Paid Clevenger Company in full for invoice no. 264, $2.500, check no.70

Explanation / Answer

Required ledgers are as prepared below:

Cash Disbursement Journal Date Check Number Account Debited Ref. Other Accounts Dr. Account payable Dr. Inventory Cr. Cash Cr Oct-01 63 Inventory 220 220 Oct-03 64 Equipment 860 860 Oct-05 65 Uggla Company 2% discount 3,500 70 3,430 Oct-10 66 Inventory 2,600 2,600 Oct-15 67 Rosenthal Co 2,100 2,100 Oct-16 68 Insurance Premium 300 300 Oct-19 69 Orr Company 1,900 38 1,862 Oct-29 70 Clevenger Co. 2,500 2,500 Totals 3,980 10,000 108 13,872 General Ledger Accounts Payable                                                                                                                                 Date Explanation Ref. Debit Credit Balance Oct-01 Balance 13,300 Oct-05 Check paid 3,500 9,800 Oct-15 Check Received 2,100 7,700 Oct-19 Check Received 1,900 5,800 Oct-29 Check Received 2,500 3,300 Accounts Payable                                                                                                                                 Subsidiary Ledger Uggla Company Date Explanation Ref. Debit Credit Balance Oct-01 Balance 3,500 Oct-05 Cash paid 3,500 0 Accounts Payable                                                                                                                                 Subsidiary Ledger Orr Company Date Explanation Ref. Debit Credit Balance Oct-01 Balance 3,200 Oct-19 Cash paid 69 1,900 1,300 Accounts Payable                                                                                                                                 Subsidiary Ledger Rosenthal Co. Date Explanation Ref. Debit Credit Balance Oct-01 Balance 2,100 Oct-15 Check paid 2,100 0 Accounts Payable                                                                                                                                 Subsidiary Ledger Clevenger Co. Date Explanation Ref. Debit Credit Balance Oct-01 Balance 4,500 Oct-29 Check paid 2,500 2,000 Account Payable balance 3,300 Subsidiary Ledger Balance Orr Company 1,300 Uggla Company 0 Rosenthal Co. 0 Clevenger Co. 2,000 3,300