## Answers

1) Apr-05 41300 Inventory Accounts payable (To record purchase of inventory) 41300 2) Apr-06 900 Inventory Cash (To record frieght paid on purchase) 900 3) Apr-07 40200 Equipment Accounts payable (To record purchase of equipment) 40200 4) Apr-08 6100 Accounts payable Inventory (To record return of inventory) 6100 Apr-15 35200 Accounts payable (41300 - 6100) Inventory (35200 x 2%) Cash (To record payment on account) 704 34496

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