Water Refilling Station Article

Problem #12

Journal Merchandising

Date| Accounts Title & Explanations| Debit| Credit| Apr 3| Purchase| 75, 000|

| Accounts Payable| | 75, 000

| Purchased lay chairs conditions 1/10, n30| |

| | |

7| Accounts Receivable| 19, 200|

| Sales| | 19, 200

| Sold ergonomic chairs terms 2/10, n/30| |

| | |

8| Purchase| twenty four, 000|

| Accounts Payable| | 24, 1000

| Bought patio umbrella terms 1/10, n/30| | | | | |

9| Accounts Payable| 7, 500|

| Purchase Returning & Allowance| | several, 500

| Return your five defected lounge chairs. | |

| | |

10| Gets In| 860|

| Cash| | 860

| Paid trucking firm upon April 3| |

| | |

13| Accounts Payable| 67, 500|

| Purchased Discount| | 1, three hundred and fifty

| Cash| | sixty six, 150

| Paid acquired on 04 3| |

| | |

17| Cash| 18816|

| Sales Discount| 384|

| Accounts Receivable| | 19, two hundred

| Received payment for the seats on April 7| | | | | |

20| Accounts Payable| 24, 000|

| Purchased Discount| | 240

| Cash| | twenty three, 760

| Paid for the tables purchased on April 8| |

Problem#13

Journal Selling

Date| Accounts Title & Explanations| Debit| Credit| March. 7| Sales| 30, 000|

| Accounts Receivable| | 30, 000

| Sold products terms n/30| |

| | |

8| Purchase| 60, 000|

| Accounts Payable| | 60, 000

| Purchased goods terms n/30| |

| | |

9| Freight In| a couple of, 540|

| Cash| | two, 450

| Paid for delivery charges about Oct. 8| |

| | |

10| Purchase| 90, 000|

| Accounts Payable| | 85, 000

| Purchased merchandise n/30| |

| | |

13| Purchase| twenty four, 000|

| Accounts Payable| | 24, 000

| Bought office supplies terms n/30| |

| | |

14| Accounts Receivable| twenty-four, 000|

| Sales| | twenty-four, 000

| Sold goods terms n/30| |

| | |

14| Accounts Payable| six, 000|

| Purchases Returns & Allowance| | 6, 1000

| Return damaged merchandised on April. 8| |

| | |

17| Cash| 40, 000|

| Accounts Receivable| | 30, 1000

| Received check repayment from Lacson Co. about Oct. 7| | | | | |

18| Accounts Payable| 5, 000|

| Order Return & Allowance| | 4, 1000

| Went back a portion in the office items on Oct. 13| | | | | |

19| Cash| 18, 000|

| Sales| | 18, 000

| Sold Merchandise| |

Date| Accounts Title & Explanations| Debit| Credit| April 20| Accounts Payable| 90, 000|

| Cash| | 80, 000

| Paid Ortez Co. intended for purchases| |

| | |

21| Accounts Payable| 54, 000|

| Cash| | 54, 000

| Paid Orcajada Company. the balance from the transaction upon Oct. 8 & 13. | | | | | |

24| Sales Come back & Allowance| 2, 000|

| Sales| | 2, 1000

| Recognized from Pabelico Co. a positive return of merchandise| |

Problem#14

Log Merchandising

Date| Accounts Title & Explanations| Debit| Credit| August 1, 2007| Accounts Receivable| 21, 000|

| Sales| | twenty-one, 000

| Sold merchandise to Villegas Trading conditions n/30| | | | | |

3| Purchase| 32, 000|

| Accounts Payable| | 38, 500

| Acquired merchandise about Seco Shop terms n/30| | | | | |

5| Freight In| 290|

| Cash| | 290

| Paid Banner Freight for freight charges on merchandise| | | | | |

6| Purchase| 6, 630|

| Accounts Payable| | six, 630

| Purchased store...



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