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richard80
23.03.2020 •
Mathematics
Zack Mason invested $47,000 in cash to start the firm. 4 Purchased office equipment for $5,200 on credit from Den, Inc.; received Invoice 9823, payable in 30 days. 16 Purchased an automobile that will be used to visit clients; issued Check 1001 for $13,200 in full payment. 20 Purchased supplies for $390; paid immediately with Check 1002. 23 Returned damaged supplies for a cash refund of $105. 30 Issued Check 1003 for $3,050 to Den, Inc., as payment on account for Invoice 9823. 30 Withdrew $1,700 in cash for personal expenses. 30 Issued Check 1004 for $1,050 to pay the rent for September. 30 Performed services for $2,900 in cash. 30 Paid $370 for monthly telephone bill, Check 1005.
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Ответ:
Sept. 1
Dr. Cash $47,000
Cr. Zack Capital $47,000
Sep. 4
Dr. Office Equipment $5,200
Cr. Den, Inc $5,200
Sep. 16
Dr. Automobil (Car) $13,200
Cr. Bank $13,200
Sep. 20
Dr. Supplies $390
Cr. Bank $390
Sep. 23
Dr. Cash $105
Cr. Purchases Return $105
Sep. 30
Dr. Den, Inc. $2,900
Cr. Bank $2,900
Dr. Zack Drawing $1,700
Cr. Cash $1,700
Dr. Rent Expense $1,050
Cr. Bank $1,050
Dr. Cash $2,900
Cr. Service revenue $2,900
Dr. Telephone Expense $370
Cr. Cash $370
Explanation:
Sept. 1
As cash is received, so cash account is debited and capital account is credited due to the credit nature of capital account
Sep. 4 Purchased office equipment is the addition of asset so, this is debited and payable is credited because payment has not been made yet.
Sep. 16 Automobile is purchase which is also an asset so, it is debited and bank is credited because payment is made through check.
Sep. 20 Purchased supplies for $390 is also an addition in assets for the company so, it is debited bank is credited because payment is made through check.
Sep. 23 As cash is received, so it debited. Purchases Return account is credited because it is an contra purchases account and normally it has credit balance.
Sep. 30 Payment of payable made through check, Payable is debited and bank is credited.
Cash Withdrawn for personal used, drawing account is an contra capital account so, it is debited and cash is paid, it is credited.
Rent is paid through check, As rent is an expense, it is debited due to its debit nature.
Services are performed against cash, so, service revenue is credited and cash receipt is debited in cash account.
Telephone bill is paid through check, As telephone expense account debited due to its debit nature.
Ответ:
divide 30 by 100 to get decimal. (.3) times .3 by 499 to find how much money is added to the original price. This is 149.7. Add 149.7 to 499 to get a final price of 648.7$