DATE
20X1
TRANSACTIONS
April 1 Purchased merchandise on credit from O'Rourke Fabricators, Invoice 885, $3,800, terms 1/10, n/30; freight
of $100 was paid by O'Rourke Fabricators and added to the invoice (total invoice amount, $3,900).
9 Paid amount due to O'Rourke Fabricators for the purchase of April 1, less the 1 percent discount, Check
457.
15 Purchased merchandise on credit from Kroll Company, Invoice 145, $2,050, terms 1/10, n/30; freight of $155
prepaid by Kroll and added to the invoice.
17 Returned damaged merchandise purchased on April 15 from Kroll Company; received Credit Memorandum 332 for
$130.
24 Paid the amount due to Kroll Company for the purchase of April 15, less the return on April 17, taking the
1 percent discount, Check 470.
Answer is not complete.
No
Date
General Journal
Debit
Credit
1
April 01, 20X1
Merchandise inventory
3,900
Accounts payable/O'Rourke Fabricators
3,900
2
April 09, 20X1
Accounts payable/O'Rourke Fabricators
3,900
Merchandise inventory
39
Cash
3,832
3
April 15, 20X1
Merchandise inventory
2,205
Accounts payable/Kroll Company
2,205
4
April 17, 20X1
Accounts payable/Kroll Company
130
Merchandise inventory
130
5
April 24, 20X1
Accounts payable/Kroll Company
2,075
Cash
16
Merchandise inventory
0