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Tracy Company, a manufacturer of air conditioners, sold 100 units to Thomas Company on November 17, 2016. The units have a list price of $600 each, but Thomas was given a 30% trade discount. The terms of the sale were 2/10, n/30.

Required:
a. Prepare the journal entries to record the sale on November 17 (ignore cost of goods) and collection on November 26, 2021, assuming that the gross method of accounting for cash discounts is used.
b. Prepare the journal entries to record the sale on November 17 (ignore cost of goods) and collection on December 15, 2021, assuming that the gross method of accounting for cash discounts is used.
c. Prepare the journal entries to record the sale on November 17 (ignore cost of goods) and collection on November 26, 2016, assuming that the net method of accounting for cash discounts is used.

1 Answer

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Answer:

a. Prepare the journal entries to record the sale on November 17 (ignore cost of goods) and collection on November 26, 2021, assuming that the gross method of accounting for cash discounts is used.

November 17, 100 units sold to Thomas Company, terms 2/10, n/30

Dr Accounts receivable 42,000

Cr Sales revenue 42,000

November 26, invoice collected from Thomas Company

Dr Cash 41,160

Dr Sales discounts 840

Cr Accounts receivable 42,000

b. Prepare the journal entries to record the sale on November 17 (ignore cost of goods) and collection on December 15, 2021, assuming that the gross method of accounting for cash discounts is used.

November 17, 100 units sold to Thomas Company, terms 2/10, n/30

Dr Accounts receivable 42,000

Cr Sales revenue 42,000

December 15, invoice collected from Thomas Company

Dr Cash 42,000

Cr Accounts receivable 42,000

c. Prepare the journal entries to record the sale on November 17 (ignore cost of goods) and collection on November 26, 2016, assuming that the net method of accounting for cash discounts is used.

November 17, 100 units sold to Thomas Company, terms 2/10, n/30

Dr Accounts receivable 41,160

Cr Sales revenue 41,160

November 26, invoice collected from Thomas Company

Dr Cash 41,160

Cr Accounts receivable 41,160

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