The Kwik Company’s inventory balance on December 31, 2024, was $215,000 (based on a 12/31/2024 physical count) before considering the following transactions: Goods shipped to Kwik f.o.b. destination on December 20, 2024, were received on January 4, 2025. The invoice cost was $40,000. Goods shipped to Kwik f.o.b. shipping point on December 28, 2024, were received on January 5, 2025. The invoice cost was $27,000. Goods shipped from Kwik to a customer f.o.b. destination on December 27, 2024, were received by the customer on January 3, 2025. The sales price was $50,000 and the inventory cost $32,000. Goods shipped from Kwik to a customer f.o.b. destination on December 26, 2024, were received by the customer on December 30, 2024. The sales price was $30,000 and the inventory cost $23,000. Goods shipped from Kwik to a customer f.o.b. shipping point on December 28, 2024, were received by the customer on January 4, 2025. The sales price was $35,000 and the inventory cost $22,000. Required: Determine the correct inventory amount to be reported in Kwik’s 2024 balance sheet.

Financial Accounting
15th Edition
ISBN:9781337272124
Author:Carl Warren, James M. Reeve, Jonathan Duchac
Publisher:Carl Warren, James M. Reeve, Jonathan Duchac
Chapter6: Accounting For Merchandising Businesses
Section: Chapter Questions
Problem 9PB: On June 30, 2019, the balances of the accounts appearing in the ledger of Simkins Company are as...
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The Kwik Company’s inventory balance on December 31, 2024, was $215,000 (based on a 12/31/2024 physical count) before considering the following transactions:

  1. Goods shipped to Kwik f.o.b. destination on December 20, 2024, were received on January 4, 2025. The invoice cost was $40,000.
  2. Goods shipped to Kwik f.o.b. shipping point on December 28, 2024, were received on January 5, 2025. The invoice cost was $27,000.
  3. Goods shipped from Kwik to a customer f.o.b. destination on December 27, 2024, were received by the customer on January 3, 2025. The sales price was $50,000 and the inventory cost $32,000.
  4. Goods shipped from Kwik to a customer f.o.b. destination on December 26, 2024, were received by the customer on December 30, 2024. The sales price was $30,000 and the inventory cost $23,000.
  5. Goods shipped from Kwik to a customer f.o.b. shipping point on December 28, 2024, were received by the customer on January 4, 2025. The sales price was $35,000 and the inventory cost $22,000.

Required:

Determine the correct inventory amount to be reported in Kwik’s 2024 balance sheet.

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