Match the following to the six journal entries. Each entry may have more than one number and each number can be used more than once.
1. journalize to purchase journal
2. journalize to cash payments journal
3. record immediately to the subsidiary ledger
4. journalize to general journal
5. record and post immediately to the subsidiary and the general ledger
a. __________ purchased merchandise on account
b.__________ bought equipment on account
c. __________ return merchandise purchased
d. __________ cash purchase
e. __________ withdrew money from the business
f. __________ paid invoice less discount
42) Mary's Pie Company has the following selected accounts. Use this information to answer the questions below.
Sales Returns and Allowances $300
Based on the above, net purchases are ________________.
43) On May 6, R. Alexander purchased merchandise for his jewelry store. The invoice was for $80,000 plus freight of $1,500, terms 1/15, n/30. On May 10, R. Alexander returned merchandise for $15,000 credit. On May 19, R. Alexander paid the amount owed. Answer the following questions:
a) The credit to Accounts Payable on May 6 is ________________.
b) The debit to Freight-In on May 6 is ________________.
c) The debit to Accounts Payable on May 10 is ________________.
d) The credit to Purchases Discount on May 19 is ________________.
e) The credit to Cash on May 19 is ________________.
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