Winters hardware store completed the following merchandising transactions in the month of may. at the beginning of may, winters’ ledger showed cash of $10,400 and common stock of $10,400.
may 1 purchased merchandise on account from black wholesale supply for $8,050, terms 1/10, n/30.
2 sold merchandise on account for $4,400, terms 2/10, n/30. the cost of the merchandise sold was $3,300.
5 received credit from black wholesale supply for merchandise returned $350.
9 received collections in full, less discounts, from customers billed on may 2.
10 paid black wholesale supply in full, less discount.
11 purchased supplies for cash $1,170.
12 purchased merchandise for cash $4,030.
15 received $299 refund for return of poor-quality merchandise from supplier on cash purchase.
17 purchased merchandise from wilhelm distributors for $2,350, terms 2/10, n/30.
19 paid freight on may 17 purchase $325.
24 sold merchandise for cash $7,150. the cost of the merchandise sold was $5,330.
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