DATE TRANSACTION DEBIT

Nafisah 1 Merchandise Inventory 14.448

Accounts Payable-UK Imports Co.

Nelza 3 Merchandise Inventory 9971

Accounts Payable-Hoagie Co.
[(9.950-(9.950 x 2%)] + 220

Rahman 4 Merchandise Inventory 13.377

Accounts Payable-Taco Co.
[(13.650-(13.650 x 2%)

Jovan 6 Accounts Payable-Taco Co. 4.459

Merchandise Inventory

Rahma 13 Accounts Payable-Hoagie Co. 9.971

Cash

Vina 14 Accounts Payable Taco Co. 8.918

Cash
(13.377-4.459)

Angger 19 Merchandise Inventory 27300

Acounts Payable Veggie Co.

Shayna 19 Merchandise Inventory 400

Cash

Sonia 20 Merchandise Inventory 21780

Accounts Payable Caesar Salad Co.
[(22.000-(22.000 x 1%)]

Lia 30 Accounts Payable- Caesar Salad Co. 21780

Cash

Yuniar 31 Accounts Payable-UK Imports Co. 14448

Cash

Putri Adys 31 Accounts Payable Veggie Co. 27300

Cash
CREDIT

14.448

9971

13.377

4.459

9.971

8.918

27300

Beban Angkut Pembelian

400

21780

21780

14448

27300
 SUMMIT COMPANY
DATE TRANSACTION DEBIT
Marsyandi 1 Accounts Receivable-Beartooth Company 48000
Sales
Cost of Merchandise Sold 28800
Merchandise Inventory

Mayas 2 Freight-Out 1150

Cash

Azline 5 Accounts Receivable-Beartooth Company 66000

Sales
Cost of Merchandise Sold 40000
Merchandise Inventory

Jenny 9

Sifa Aenun 15 Accounts Receivable-Beartooth Company 1675

Cash
Accounts Receivable-Beartooth Company 58700
Sales
Cost of Merchandise Sold 35000
Merchandise Inventory

Fanisha 16 Cash 47040

Sales Discount and Allowance 960
Accounts Receivable-Beartooth Company

Elvina 20 Customer Refund Payable 1800

Cash

Fransiska 25 Cash (58113 + 1675) 59788

Sales Discount Allowance 587
Accounts Recevaible-Beartooth Company

Adinda 31 Customer Refund Payable [(6000-(6000X2%)] 5880

Accounts Receivable-Beartooth Company
Merchandise Inventory 3200
Estimated Returns Inventory
 BEARTOOTH COMPANY
CREDIT TRANSACTION DEBIT
Merchandise Incventory 48000
48000 Accounts Payable Summit Company

28800

1150

Merchandise Inventory 66000

66000 Accounts Payable-Summit Company

40000

Merchandise Inventory 2300

Cash

Merchandise Inventory 60375

1675 Accounts Payable-Summit Company
(58700+1675) = 60375
58700

35000

Accounts Payable-Summit Company 48000

Merchandise Inventory
48000 Cash

1800

Accounts Payable-Summit Company 60375

Merchandise Inventory
60375 Cash

Accounts Payable-Summit Company 5880

5880 Merchandise Inventory [(6000-(6000x2%)]

3200
CREDIT

48000

66000

2300

60375

960
47040

587
59788

5880