Winter Hardware General Journal: May Sales and Inventory

School: Azusa Pacific University - Course: ACCT 512 - Subject: Accounting

Winter Hardware General Journal DateAccount Titles and ExplanationDebitCredit May1 Inventory$8,000.00 Accounts Payable$8,000 (Purchase merchandise) 2 Accounts Receivable4,400 Sales Revenue4,,400 Cost of goods sold3,300 Inventory3,300 5 Accounts Payable200 Inventory200 9 Cash4,312 Sales Discount88 Accounts Receivable4,400 10 Accounts Payable7,800 Cash7,722 Inventory78 11 Supplies900 Cash900 12 Inventory3,100 Cash3,100 15 Cash230 Inventory230 17 Inventory2,500 Accounts Payable2,500 19 Inventory250 Cash250 24 Cash5,500 Sales Revenue5,500 Cost of goods sold4,100 Inventory4,100 25 Inventory800 Accounts Payable800 27 Accounts Payable2,500 Cash2,450 Inventory50 29 Sales and return allow124 Cash124 Inventory90 Cost of goods sold90 31 Accounts Receivable1,280
 
Sales revenues1,280 Cost of goods sold830 Inventory830

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