## Answers

Answer | |||

Date | Title | Debit | credit |

Sep-06 | Inventory | € 1,800 | |

Accounts payable (90*20) | € 1,800 | ||

[being calculators purchased recorded] | |||

Sep-09 | Inventory | € 180 | |

cash | € 180 | ||

[being freight paid] | |||

Sep-10 | Accounts payable (20*3) | € 60 | |

cash | € 6 | ||

Inventory | € 66 | ||

[being Inventory purchased returned] | |||

Sep-12 | Accounts receivable(26*33) | € 858 | |

sales | € 858 | ||

[being credit sales recorded] | |||

Cost of goods sold (22*26) | € 572 | ||

Inventory | € 572 | ||

[being cost of goods sold] | |||

Sep-14 | sales /sales return | € 33 | |

Accounts receivable | € 33 | ||

[being return of inventory recorded] | |||

Inventory | € 33 | ||

cost of goods sold | € 33 | ||

[being inventory increase for return] | |||

Sep-20 | Accounts receivable | € 1,280 | |

sales (40*32) | € 1,280 | ||

[Being sales recorded] | |||

cost of goods sold | € 880 | ||

Inventory (40*22) | € 880 | ||

[being cost of goods sold recorded] | |||

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