Information related to Kerber Co. is presented below.1. On April 5, purchased merchandise from Wilkes Company for $23,000, terms 2/10, net/30, FOB shipping point.2. On April 6, paid freight costs of $900 on merchandise purchased from Wilkes.3. On April 7, purchased equipment on account for $26,000.4. On April 8, returned damaged merchandise to Wilkes Company and was granted a $3,000 credit for returned merchandise.5. On April 15, paid the amount due to Wilkes Company in full.Prepare the journal entries to record these transactions on the books of Kerber Co. under a perpetual inventory system.

Answers

Answer 1

Answer: please refer to the explanation section for journals and notes

Explanation:

1 April

DR Inventory 23000

CR       Trade Payable    23000

inventory is purchased on Free on Board Shipping terms, risks and Ownership of inventory  transfers to Kerber Co the moment Wilkes company ships the inventory. inventory must be recognised

6 April

DR Freight costs 900

CR        Bank              900

DR Inventory   900

CR       Freight costs   900

Kerber Co Paid Freight costs of $900. There are two events happening in this transaction  being the payment of freight costs and the capitalisation of freight costs. Freight costs are capitalised  (included in the value of inventory) as they are costs necessary to get the inventory in to the premises of the customer (Kerber Co).

7 April

DR Equipment  26000

CR       Creditor/Liability 26000

Kerber Co purchase inventory on credit. equipment is debited because Equipment is an asset  and liability is credited.

8 April

DR Trade Payable 3000

CR    inventory              3000

Damaged inventory returned will decrease inventory balance and also decrease the amount owed to the creditor (Wilkes Company) . Trade Payable account is Debited and inventory account is credited to record the decrease in inventory and amount payable

15 April

DR Trade Payable 20000  

CR       Bank                    20000

23000 - 3000 = 20 000

recording payment made to the Creditor for inventory purchased or settlement of the trade payable account  


Related Questions

If a company pays dividends of $8000, total stockholders:______.a. equity will be reduced by $8000. b. retained earnings will be reduced by $8000. c. both retained earnings and total stockholders equity will be reduced by $8000. d. net income will be reduced by $8000.

Answers

Answer:

b. retained earnings will be reduced by $8000

Explanation:

The journal entries are as follows:

Retained earning A/c Dr  $8,000

             To Dividend payable A/c $8,000

(Being the dividend is declared)

Dividend payable A/c Dr $8,000

         To Cash A/c $8,000

(Being the dividend is paid in cash)

So at the time of dividend paid, the retained earnings got reduced by $8,000

The County Commission of Canyon County adopted its General Fund budget for the year ending June 30, comprising estimated revenues of $13,200,000 and appropriations of $12,900,000. The budgeted excess of estimated revenues over appropriations will be recorded as:_______.A. A credit to Surplus Revenues, $300,000. B. A debit to Estimated Excess Revenues, $300,000.
C. A credit to Budgetary Fund Balance, $300,000.
D. A memorandum entry only.

Answers

Answer:

The correct answer is "C".A credit to Budgetary Fund Balance. $300,000

Miller Company makes two types of chairs. One of the chairs is a rocking chair. The other is a straight-back chair. Both chairs are made by hand. Miller Company uses a companywide overhead rate that is based on direct labor hours to assign overhead costs to the two products. If Miller automates the production of straight-back chairs and continues to use direct labor hours as a companywide allocation basis:

Answers

Answer:

C. straight back chairs will be overcosted

Explanation:

Miller Company makes two types of chairs. One of the chairs is a rocking chair. The other is a straight-back chair. Both chairs are made by hand. Miller Company uses a company-wide overhead rate that is based on direct labor hours to assign overhead costs to the two products. If Miller automates the production of straight-back chairs and continues to use direct labor hours as a company-wide allocation basis:

A. rocking chairs will be undercosted

B. There should be no impact on unit cost  

C. straight back chairs will be overcosted

D. rocking chairs will be overcosted.

EXPLANATION

If Miller automates the production of straight-back chairs and continues to use direct labor hours as a company-wide allocation basis then the straight back chairs will be overcosted because the automation process directly implies that it no longer drives labor hours since it is no longer made by hand.

Automated processes should use machine hours rather than labor hours, for the allocation of its overhead.

Answer:

The question is incomplete, the options include:

a). rocking chairs will be undercosted

b). there should be no impact on unit cost

c). straight back chairs will be overcosted

d). rocking chairs will be overcosted. is Correct

Explanation:

The immediate working hours of straight back chairs will be shortened following the automation of straight back chairs, and that of rocking chairs will remain unchanged.

Suggesting the overall overhead remains unregulated, Gross Direct working hours would minimize the ratio of Direct rocking chair working hours in total direct working hours.

And the overhead distribution on the basis of Direct Labor hours for Rocking chair would also increase as before. And it would overcost the rocking chairs.

Elise recently quit her job at a well-known insurance company and started a home-based business preparing medical transcriptions for doctors. Based on recent statistics, she can expectA. a negative reaction from friends and family who wonder when she will get a real job.B. the government will discourage her attempts to create a home-based business in the hopes that she will opt for locating in an enterprise zone.C. the emergence of affordable technology will make it less challenging for her to compete with larger firms offering the same service.D. to find security, routine, and a paycheck from her new enterprise.

Answers

Answer:C. The emergence of affordable technology will make it less challenging for her to compete with larger firms offering the same service.

Explanation: Medical transcription is an health based field which involves transcribing that is putting voice recorded messages or oral lectures into written form. Most medical transcriptions work with physicians, hospitals as most of the voice recordings are made by physicians and other health workers. There are also third party companies who are involved in medical transcription.

The emergence of affordable technology will make it less challenging for Elsie to compete with larger firms offering the same service, as there are many word processing softwares which can be used at very affordable cost or rate coupled with knowledge of medical terminologies and grammar.

Amber, a district manager for a large restaurant chain, is comparing the goals of her restaurants with recent sales. She knows that two restaurants are underperforming, so she plans on meeting with those managers to discuss corrective action; this process is the controlling managerial function. True or false?

Answers

Answer:

True

Explanation:

Amber who is the district manager is charged with the responsibilities to ensure the overall progress of the restaurant company. and every organization has their policy, set goals and objectives and methods of operation. so if it is observed that any of the restaurants are underperforming or not meting up to the required standard then it is the responsibility of the Manager in this scenario Amber to call for meeting to review the goals and policy and carry out a SWOT (Strengths, Weaknesses, Opportunities, and Threats, analysis.

Dita takes out a student loan from Everloan Bank. When she fails to make the scheduled payments for six months, Everloan advises her of further action that it will take. This violates

Answers

Answer:This violates no federal law

Explanation:

Federal laws are bills that have passed both houses of Congress, been signed by the president, passed over the president's veto, or allowed to become law without the president's signature. Individual laws, also called acts, are arranged by subject in the United States Code.

Direct strategies of power are used when: A. one is an expert or has more knowledge. B. one is a novice or has less knowledge. C. indirect styles have not worked; D. it's the strategy of last resort. one is female.

Answers

Answer:

(A) one is an expert or has more knowledge.

Explanation:

Power is an individual's ability to influence others and do what the individuals wants as well as persons ability to resit the influence attempts of others.

Answer: what he said was right^^^

Explanation:

The Lory Company had net earnings of $127,000 this past year. Dividends of $38,100 were paid. The company's equity was $1,587,500. If Lory has 100,000 shares outstanding with a current market price of $11.625 per share, and a dividend growth rate is 5.6%, what is the firm’s discount rate?

Answers

Answer:

Rate = 9.05%

Explanation:

To calculate the Dividend per share we'll have to

= Total Dividends Paid / Total Shares

= 38,100/100,000

= 0.38  Dividend per share

So, if we are to be using the constant Growth Model,

P = Price of Stock

= Estimated Dividends for next period

r = Required rate of return

g = Growth Rate

11.625 = 0.38(1.056)/(r - 0.056)

r = 9.05%

Hint: Round your answers in the first row down to the nearest baseball cap. For example, if you find that the deposit will cover 20.7 baseball caps, you would round the purchasing power down to 20 baseball caps under the assumption that Alyssa will not buy seven-tenths of a baseball cap.

Answers

Answer:

is equal to 200 baseball caps.

given the following inflation rates, how does the purchasing power of Alyssa change:

inflation rates for 1 year           5%                10%                15%

new price of caps                 $15.75            $16.50           $17.25

in 1 yer Alyssa will have       $3,300           $3,300          $3,300

purchasing power                   209                200               191

Supervisor: "We reached our goal by helping 2000 customers this month which is 14% more than last month." Employee: "That means that we must have helped __________ customers last month."

Answers

The correct word for the blank is approximately 1,754 customers. This means that  1,754 customers were helped last month.

The given information in the context are:

Total number of Customers = 2000

The percentage of the customers that were served = 14%

Let the number of customers helped last month be x customers.

Therefore, the total number of customers is 1754.

To know more about the number of customers, refer to the link below:

brainly.com/question/25322426

Answer:

Approximately 1,754 customers were helped last month

Explanation:

The question asks to know the number of customers helped last month given that percentage change.

Let the number of customers helped last month be x customers.

This means :

14/100 * x = 2000 - x

14x = 100(2000-x)

14x = 200,000 - 100x

114x = 200,000

x = 200,000/14

x = 1,754

Approximately, 1,754 customers were helped last month

Broker Nina and Broker Vesta work for Principal Broker Griffin. Vesta is working with Marlin, who is interested in purchasing a property in McMinnville. Nina's client, Cody, is also looking to purchase a property in McMinnville. A very well priced property has recently been listed by a competing brokerage. Nina and Vesta present the property to their buyers and both Cody and Marlin are interested in making an offer on the property. Broker Vesta is in a ____________ relationship with Buyer Marlin.A. Disclosed limited agency.B. Single agency.

Answers

Answer:

B) Single agency.

Explanation:

In real estate, a single agency relationship means that the broker can only represent one of the parties involved in the transaction, either the buyer or the seller, but he/she cannot represent both parties. Most broker-client relationships are single agencies, since that way the broker should pursuit his/her client's best interest.

In a dual agency relationship, the broker represents both he seller and the buyer.

Stone and brick are substitutes in home construction. Suppose the price of stone increases due to new regulations for the stone quarrying industry. Illustrate the impact this will have on the market for bricks. 1. The Brick Market, Equilibrium price:_______.a. increases.b. decreases.c. remains constant.d. change is ambiguous. 2. Equilibrium quantity:_______. a. increases.b. decreases.c. remains constan. d. change is ambiguous.

Answers

Answer:

1. The Brick Market, Equilibrium price: A) INCREASES

2. Equilibrium quantity: A) INCREASES

Explanation:

When the price of a good A increases, the quantity demanded for its substitute good B increases. This situation eventually will lead to a new equilibrium price which matches the price of both goods. The substitute good B's equilibrium price and quantity will increase, and the price of the good A should decrease due to lower demand.

An economy's factors of production and its production function determine the economy's:_______. a. labor force participation rate. b. population growth rate. c. budget surplus or deficit. d. output of goods and services.

Answers

Answer:D.Output of goods and service

Explanation:

Output in economics is the "quantity of goods or services produced in a given time period, by a firm, industry, or country", whether consumed or used for further production. The concept of national output is essential in the field of macroeconomics.

Answer:

d. output of goods and services.

Explanation:

According to the economists the economy's factors of production can be divided into four which are:

-Land

-Capital

-Labour

-Entrepreneurship

all this factors listed above can be used in determining the economy's output of goods and services. How can this be achieved, let's take for an example land, you can find so many resources embedded in land that be exchanged in form of goods and services example of such resources are coal, natural gas, trees, water e.t.c.

Suppose you are a Social Security recipient. In 2006 you receive $600 per month in Social Security benefits. In October of that year, the Social Security Administration announces that the cost-of-living adjustment for 2007 will be 3.3 percent, roughly matching the overall inflation rate. a. How much will your 2007 monthly benefit be?
b. In real terms, do your benefits go up, go down, or stay the same?

Answers

Answer:

a. How much will your 2007 monthly benefit be?

  • $600 x 103.3% = $619.80

b. In real terms, do your benefits go up, go down, or stay the same?

  • Benefits will stay the same because in real terms the adjustment will only match the inflation rate. There is no real increase in the purchasing power of the money received. Inflation decreases the purchasing power of the currency, that means that $100 today buys less than $100 a year ago. If the adjustment only covers the inflation rate, there is no real gain but at least there is no real loss either.

Frictional unemployment is: A.unemployment that is due to the friction of competing ideological systems.
B.unemployment caused by lack of training and education.
C.unemployment caused by automation in the workplace.
D.unemployment that is due to normal turnover in the labor market.

Answers

Answer:

D.unemployment that is due to normal turnover in the labor market.

Explanation:

Frictional unemployment occurs as as result of normal movement of workers in an economy due to changing of jobs. It is also called transitional employment.

This type of employment can occur even when there is full employment in the economy and people want to move from one job to the other.

Frictional unemployment could be due to quitting, termination, seasonal employment, or term employment.

A securities analyst reports that a cyclical change in non-durable goods has occurred on the downside over the last quarter. Which of the following has probably been a poor investment over the last three months?[A] Shares in a steel company[B] Industrial revenue bonds[C] Shares in a home appliance manufacturer[D] Shares in a brewery

Answers

Answer:

D) Shares in a brewery

Explanation:

Beer is not a durable good, and the security analyst reported non-durable goods are not going to perform well. The analyst didn't specify which non-durable goods would not perform well, but beer is the only possible option. The other three alternatives all relate to durable goods (steel, industries, home appliances).

Frictional unemployment occurs when:____.A. there is friction between an employer and employee. B. a worker decides to quit one job to seek a different job. C. a large corporation transfers a worker to another city. D. college students go back to school at the end of the summer.

Answers

Answer:

B. a worker decides to quit one job to seek a different job.

Explanation:

Frictional unemployment is a temporary form of unemployment that occurs when employees leave their current jobs. After quitting work,  workers will be said to frictionally unemployed until they find other jobs. College graduates who are yet to find their first employment are also frictionally unemployed.

Frictional unemployment is not caused by a boom or and a decline in economic activities. Even when the economy is full employment, frictional unemployment will be present are workers search for better opportunities elsewhere. New workers entering the job markets cause frictional employment even when the economy is doing well.

Gina is working as a marketing trainee for a streaming video company. Her boss called a meeting for next week with one thing on the agenda: "Bring with you your ideas about how we can gain a competitive advantage." Gina plans to provide the following response:

Answers

Answer:

C) Create a customer-driven environment where we constantly try to create customer value.

Explanation:

A competitive advantage basically refers to offering a better service at the same price as your competition, or offering the same service as your competition but at a lower price. In this case, Gina's idea focuses on offering a differentiated and better service than the competition, and hopefully be able to sell it at the same price.

In order to create a customer driven environment, the company must identify its customers's needs and it must do everything it can to satisfy those needs. This will increase both the perceived quality of the service and consumer satisfaction.

At the end of Year 1, Fulton Corporation estimates uncollectible accounts to be $10,000. Actual bad debts during Year 2 totaled $12,000. This indicates that management’s estimate of uncollectible accounts in Year 1 was:_____________

Answers

Answer:

too low

Explanation:

This indicates that management’s estimate of uncollectible accounts in Year 1 was too low

The basis for an action in strict liability that are set forth in section 402a of the restatement (second) of torts can be summarized as a set of six requirements: 1. The product must be in a defective condition when the defendant sells it.
2. The defendant must normally be engaged in the business of selling (or otherwise distributing) that product.
3. The product must be unreasonably dangerous to the user or consumer because of its defective condition (in most states). The three types of product defects that have traditionally been recognized in product liability law-manufacturing defects, design defects, and inadequate warnings.
4. The plaintiff must incur physical harm to self or property by use or consumption of the product.
5. The defective condition must be the proximate cause of the injury or damage.
6. The goods must not have been substantially changed from the time the product was sold to the time the injury was sustained.

Answers

Answer:

4. The plaintiff must incur physical harm to self or property by use or consumption of the product.

6. The goods must not have been substantially changed from the time the product was sold to the time the injury was sustained.

Explanation:

Other Questions
If a company pays dividends of $8000, total stockholders:______.a. equity will be reduced by $8000. b. retained earnings will be reduced by $8000. c. both retained earnings and total stockholders equity will be reduced by $8000. d. net income will be reduced by $8000. If research continues to indicate that the SAT is biased against students from low socio-economic backgrounds and does not reflect their knowledge or skills, what does that mean for the test psychometric properties? Determine what type of observational study is described. Explain. Researchers wanted to determine whether there was an association between city driving and stomach ulcers. They selected a sample of 900 young adults and followed them for a ​twenty-year period. At the start of the study none of the participants was suffering from a stomach ulcer. Each person kept track of the number of hours per week they spent driving in city traffic. At the end of the study each participant underwent tests to determine whether they were suffering from a stomach ulcer. The researchers analyzed the results to determine whether there was an association between city driving and stomach ulcers. The County Commission of Canyon County adopted its General Fund budget for the year ending June 30, comprising estimated revenues of $13,200,000 and appropriations of $12,900,000. The budgeted excess of estimated revenues over appropriations will be recorded as:_______.A. A credit to Surplus Revenues, $300,000. B. A debit to Estimated Excess Revenues, $300,000. C. A credit to Budgetary Fund Balance, $300,000. D. A memorandum entry only. Miller Company makes two types of chairs. One of the chairs is a rocking chair. The other is a straight-back chair. Both chairs are made by hand. Miller Company uses a companywide overhead rate that is based on direct labor hours to assign overhead costs to the two products. If Miller automates the production of straight-back chairs and continues to use direct labor hours as a companywide allocation basis: Diffusion is: ____A. the movement of a substance across a membrane. B. the movement of a substance by osmosis. C. the movement of substances from an area of low concentration to an area of high concentration. D. the tendency of molecules to move in space due to kinetic energy. As president, Taft:______. a. was able to unite a faction-ridden Republican party with his towering personality. b. opposed both the Sixteenth and Seventeenth Amendments. c. brought less than one-third the number of anti-trust suits prosecuted under Roosevelt. d. opened more public lands in four years than Roosevelt had marked for conservation in nearly eight. Elise recently quit her job at a well-known insurance company and started a home-based business preparing medical transcriptions for doctors. Based on recent statistics, she can expectA. a negative reaction from friends and family who wonder when she will get a real job.B. the government will discourage her attempts to create a home-based business in the hopes that she will opt for locating in an enterprise zone.C. the emergence of affordable technology will make it less challenging for her to compete with larger firms offering the same service.D. to find security, routine, and a paycheck from her new enterprise. DNA structure can be described as a twisted ladder. Imagine you are climbing a model of DNA, just as if you were climbing a ladder. What parts of a nucleotide are your feet touching as you climb? Despite the fact that Feodor's hand shakes, and he has a difficult time walking and positioning and moving his body to get in and out of chairs, he remains mentally sharp. Feodor appears to have Amber, a district manager for a large restaurant chain, is comparing the goals of her restaurants with recent sales. She knows that two restaurants are underperforming, so she plans on meeting with those managers to discuss corrective action; this process is the controlling managerial function. True or false? Charge q1 = 29.5 μC is located at r1 = (3.4 i − 3.5 j) m. A second charge q2 = −44.4 μC is located at r2 = (10.5 i + 7.5 j) m. The force of the second charge on the first charge can be written using unit vectors as follows: F = Fx i + Fy j What is the value of Fx in newtons? Derek likes to bully his little brother Matt. Their mother begins to give Derek the mild punishment of a stern look every time Derek hits Matt. This is sufficient to stop Derek's bullying, and in time, Derek stops bullying Matt even when his mother is not around. According to theories of insufficient punishment, why might this happen? College tuition has risen significantly in the last few decades. For the sake of this problem, let us assume that over the last 20 years, the cost of college, including total tuition, room, and board, paid by full-time undergraduate students went from $2,871 to $16,789 at public institutions and from $6,330 to $33,716 at private institutions. This is an average annual tuition increase of 6.1% at public institutions and 5.7% at private institutions. Over the same time, average personal income after taxes rose from $9,785 to $39,409 per year, which is an average annual rate of growth of personal income of 4.8%. Have these tuition increases made it more difficult for the average student to afford college tuition? No, because the increased costs were in all likelihood offset by commensurate increases in financial aid. Yes, because the rate of increase at public institutions was greater than at private institutions, and average students are more likely to enroll at public institutions. Yes, because income did not increase as much as tuition at either private or public colleges and universities. No, because average incomes remained above the average costs of attending both private and public institution Dita takes out a student loan from Everloan Bank. When she fails to make the scheduled payments for six months, Everloan advises her of further action that it will take. This violates Can y = sin(t2) be a solution on an interval containing t = 0 of an equation y + p(t) y + q(t) y = 0 with continuous coefficients? Explain your answer. Direct strategies of power are used when: A. one is an expert or has more knowledge. B. one is a novice or has less knowledge. C. indirect styles have not worked; D. it's the strategy of last resort. one is female. Consider a 50-mH inductor. a. Express the voltage across the inductor and then evaluate it at t = 0.25 s if iL (t) = 5e −2t + 3te−2t −2 A. Be certain to simplify your expression. Classify each of these reactions. Pb ( NO 3 ) 2 ( aq ) + 2 KCl ( aq ) ⟶ PbCl 2 ( s ) + 2 KNO 3 ( aq ) C 2 H 4 ( g ) + 3 O 2 ( g ) ⟶ 2 CO 2 ( g ) + 2 H 2 O ( l ) Cu ( s ) + FeCl 2 ( aq ) ⟶ Fe ( s ) + CuCl 2 ( aq ) 2 KOH ( aq ) + H 2 SO 4 ( aq ) ⟶ K 2 SO 4 ( aq ) + 2 H 2 O ( l ) Compute diffusion coefficients for the interdiffusion of carbon in both (a) α-iron (BCC) and (b) γ-iron (FCC) at 1000˚C. Assume that D0 for the interdiffusion of carbon in α-iron and in γ-iron are 1.1 × 10-6 and 2.3 × 10-5 m2/s, respectively, and that Qd are 80 and 148 kJ/mol, respectively.