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Harwell Company manufactures automobile tires. On July 15, 2016, the company sold 1,000 tires to the Nixon Car Company for $50 each. The terms of the sale were 2/10, n/30. Harwell uses the gross method of accounting for cash discounts.Prepare the journal entries to record the sale on July 15 (ignore cost of goods) and collection on July 23, 2016.Prepare the journal entries to record the sale on July 15 (ignore cost of goods) and collection on August 15, 2016.

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Answer:

A.July 15

Dr Accounts receivable 50,000

Cr Sales revenue 50,000

July 23

Dr Cash 49,000

Dr Sales discounts 1,000

Cr Accounts receivable 50,000

B. July 15

Dr Accounts receivable50,000

Cr Sales revenue 50,000

Aug. 15

Dr Cash 50,000

Cr Accounts receivable 50,000

Step-by-step explanation:

A.Preparation of journal entries to record the sale on July 15 and collection on July 23 using the gross method of accounting for cash discounts.

July 15

Dr Accounts receivable 50,000

Cr Sales revenue 50,000

(1,000 tires×$50 each)

July 23

Dr Cash 49,000

(50,000-1,000)

Dr Sales discounts 1,000

(2%×50,000)

Cr Accounts receivable 50,000

(1,000 tires×$50 each)

B.Preparation of journal entries to record the sale on July 15 and collection on August 15 using the gross method of accounting for cash discounts.

July 15

Dr Accounts receivable50,000

Cr Sales revenue 50,000

(1,000 tires×$50 each)

Aug. 15

Dr Cash50,000

Cr Accounts receivable50,000

(1,000 tires×$50 each)

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