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destination. Credit terms for its purchase vary with the supplier.
}April 1 Purchase from Hizer, Inc. 1600; terms 1/10, n/30, FOB shipping point, freight collect.
} 2 Purchase from Geske company 2000; term 2/10, n/30, FOB destination. Freight charge of 150 were prepaid by Geske.
} 3 Paid freight on shipment from Hizer 140
} 4 Sales to Olson, Inc., 1500 on account, FOB destination.
} 4 Paid freight on shipment to Olaon, Inc. 130
} 7 Returned 100 worth of goods purchased April 1 from Hizer, Inc. because some good were damaged.
} 9 Issued credit memo to Olson, Inc. for 150 worth of
merchandise returned.
} 10 Paid Hizer Inc. the amount due.
11 Purchased goods from Hadley company with a list price of 3600,
but Rondon was entitled to a 10% trade discount(商业折扣); term 2/10,n/30, FOB destination, freight collect.
11 Paid freight on shipment from Hadley Company, 135.
14 Received the amount due from Olson, Inc.
14 Sales to Disch Corporation, 1800 on account, FOB destination ,
freight prepaid.
15 Mailed a check to Geske Company for the net amount due in its
invoice of April 2
16 Disch Corporation had paid freight of 145 for Rondon on April
14 shipment.
18 Received a credit memo of 140 from Hadley Company as an
adjustment of the prices charged for the merchandise purchased on April 11
19 Paid Hadley Company the amount due.
24 Received the amount due from Dish Corporation.
Record the transactions for Rondon Company in general journal entry form.
Key:
destination. Credit terms for its purchase vary with the supplier.
}April 1 Purchase from Hizer, Inc. 1600; terms 1/10, n/30, FOB shipping point, freight collect.
}April 1 Dr. Purchases 1600
} Cr. Accounts Payable—Hizer Inc 1600
} 2 Purchase from Geske company 2000; term 2/10, n/30, FOB destination. Freight charge of 150 were prepaid by Geske.
}April 2 Dr. Purchases 2000
} Cr. Accounts Payable—Geske Company 2000
}
} 3 Paid freight on shipment from Hizer 140
} April 3 Dr. Transportation In 140
} Cr. Cash 140
} 4 Sales to Olson, Inc., 1500 on account, FOB destination
}April 4 Dr. Accounts Receivable—Olson, Inc 1500
} Cr. Sales Revenues 1500
} 4 Paid freight on shipment to Olaon, Inc. 130
}April 4 Dr. Transportation Out 130
} Cr. Cash 130
} 7 Returned 100 worth of goods purchased April 1 from Hizer, Inc. because some good were damaged.
} April 7 Dr. Accounts Payable—Hizer, Inc. 100
} Cr. Purchase Returns and Allowances 100
}
} 9 Issued credit memo to Olson, Inc. for 150 worth of merchandise returned.
}April 9 Dr. sales Returns and Allowances 150
} Cr. Account Receivable—Olson, Inc. 150
}
} 10 Paid Hizer Inc. the amount due.
} April 10 Dr. Accounts payable—Hizer Inc 1500