on december 28, 2024, videotech corporation (vtc) purchased 15 units of a new satellite uplink system from…

on december 28, 2024, videotech corporation (vtc) purchased 15 units of a new satellite uplink system from tristar communications for $26,000 each. the terms of each sale were 1/10, n/30. vtc uses the net method to account for purchase discounts and a perpetual inventory system. vtc paid the net - of - discount amount on january 6, 2025. prepare the necessary journal entries assuming that vtc uses the net method to account for purchase discounts. note: if no entry is required for a transaction/event, select \no journal entry required\ in the first account field. view transaction list journal entry worksheet 1 2 videotech corporation (vtc) purchased 15 units of a new satellite uplink system from tristar communications for $26,000 each. the terms of each sale were 1/10, n/30. record the payment on january 6, 2025. note: enter debits before credits. date general journal debit credit january 06, 2025
Answer
Explanation:
Step1: Calculate the total cost before discount
The cost of each unit is $26,000 and 15 units are purchased. So the total cost before - discount is $26,000×15 = $390,000.
Step2: Calculate the discount amount
The credit terms are 1/10, n/30. Since payment is made within the discount period (January 6, 2025 is within 10 days of December 28, 2024), the discount rate is 1%. The discount amount is $390,000×0.01=$3,900.
Step3: Determine the net - of - discount amount
The net - of - discount amount is $390,000 - $3,900=$386,100.
Step4: Record the journal entry
The company pays the net - of - discount amount. The accounts payable is debited for the net amount, and the cash is credited for the same amount.
| Date | General Journal | Debit | Credit |
|---|---|---|---|
| January 06, 2025 | Accounts Payable | $386,100 | |
| Cash | $386,100 |
Answer:
| Date | General Journal | Debit | Credit |
|---|---|---|---|
| January 06, 2025 | Accounts Payable | $386,100 | |
| Cash | $386,100 |