## Answers

Journal

Mar. 2 | Inventory | 882,900 | |

Accounts payable - Metlock company | 882,900 | ||

Mar. 6 | Accounts payable - Metlock company | 107,600 | |

Inventory | 107,600 | ||

Mar. 12 | Accounts payable - Metlock company | 775,300 | |

Cash | 752,041 | ||

Inventory | 23,259 |

Final amount due = Cost of goods purchased - Cost of goods returned

= 882,900 - 107,600

= $775,300

Discount amount = Final amount due x Discount percentage

= 775,300 x 3/100

= $23,259

Cash payment to be made = Final amount due - Discount amount

= 775,300 - 23,259

= $752,041

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