Capitan Inc. made an entry to record the return of inventory that the company previously purchased on account. If the company uses a perpetual inventory system, the entry to record the returned inventory includes a:

Dr Accounts payable

    Cr Merchandise inventory

Explanation:

The original purchase entry using the perpetual should be:

Dr Merchandise inventory XX

    Cr Accounts payable XX

If the company returns some or all the merchandise purchased, then the journal entry should be:

Dr Accounts payable YY

    Cr Merchandise inventory YY

If the company used the periodic inventory system, then the accounts would be different. Perpetual inventory directly debits or credits merchandise inventory account, it doesn't use the purchases account.

The original purchase entry using the periodic system should be:

Dr Purchases XX

    Cr Accounts payable XX

If the company returns some or all the merchandise purchased, then the journal entry should be:

Dr Accounts payable YY

    Cr Purchases returns and allowances YY

b. take periodic breaks and alternate between tasks.  

will increase work efficiency, and avoid health issues.

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