Castro Industries purchased $21,600 of merchandise on February 1, 2020, subject to a trade discount of 5% and with credit terms of 2/15, n/60. It returned $5,000 (gross price before trade or cash discount) on February 4. Castro paid one-­half of the outstanding obligation on February 13. The remaining amount was paid 60 days after the date of purchase.   Prepare the journal entries Castro would make for the purchase, the return, and the two payments using (1) the gross method and (2) the net method.

FINANCIAL ACCOUNTING
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ISBN:9781259964947
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Chapter1: Financial Statements And Business Decisions
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Castro Industries purchased $21,600 of merchandise on February 1, 2020, subject to a trade discount of 5% and with credit terms of 2/15, n/60. It returned $5,000 (gross price before trade or cash discount) on February 4. Castro paid one-­half of the outstanding obligation on February 13. The remaining amount was paid 60 days after the date of purchase.

 

Prepare the journal entries Castro would make for the purchase, the return, and the two payments using (1) the gross method and (2) the net method.

Castro uses a periodic inventory system.

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