Jan 14, 18
Dunn, Carol 455.00
Y
our Name’s Sierra Sports
Customer Balance Summary
All Transactions
Chapter 5, Document 38
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Page 39 of 96
Chapter 5, Document 39
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Page 40 of 96
INVOICE
Date
12/31/2017
Invoice #
Bill To
Oskar Ortiz
8751 Snow Creek Road
Mammoth Lakes, CA 93546
Ship To
Your Name’s Sierra Sports
875 Mountain Road
Mammoth Lakes, CA 93546
P.O. Number Terms
Due on receipt
Rep Ship Via F.O.B. Project
DescriptionQuantity Price Each Amount
Page 41 of 96
Chapter 5, Document 40
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
INVOICE
Date
1/15/2018
Invoice #
11
Bill To
Oskar Ortiz
8751 Snow Creek Road
Mammoth Lakes, CA 93546
Ship To
Your Name’s Sierra Sports
875 Mountain Road
Mammoth Lakes, CA 93546
P.O. Number Terms
Due on receipt
Rep Ship
1/15/2018
Via F.O.B. Project
DescriptionQuantity Price Each Amount
Page 42 of 96
Chapter 5, Document 41
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
CREDIT MEMO
Date
1/15/2018
Credit No.
12
Customer
Dr. Diego Medina
529 Vista Point
Mammoth Lakes, CA 93546
Your Name’s Sierra Sports
875 Mountain Road
Mammoth Lakes, CA 93546
P.O. No. Project
Description Qty Rate Amount
Page 43 of 96
Chapter 5, Document 42
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
1/15/2018
Eighty-One and 00/100****************************************************************************************************
*
Dr. Diego Medina
Your Name’s Sierra Sports
875 Mountain Road
Mammoth Lakes, CA 93546
Chapter 5, Document 43
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Page 44 of 96
Trans # Type Date Num Name Memo Account Debit Credit
48 Invoice 01/02/2018 1
A
sher, Benjamin VOID: 1200 ꞏ Accounts Receivable 0.00
50 Invoice 01/03/2018 3 Mountain Schools 1200 ꞏ Accounts Receivable 2,080.08
Mountain Schools Snow Skis 4012 ꞏ Equipment Sales 1,495.00
Mountain Schools Snow Skis 1120 ꞏ Inventory Asset 500.00
51 Invoice 01/03/2018 4 Grant, Helen 1200 ꞏ Accounts Receivable 846.56
Grant, Helen Parkas and Jackets 4011 ꞏ Clothing & Accessory Sales 249.00
Grant, Helen Parkas and Jackets 1120 ꞏ Inventory Asset 58.33
Grant, Helen Parkas and Jackets 5000 ꞏ Cost of Goods Sold 58.33
Grant, Helen Hats and Scarves 4011 ꞏ Clothing & Accessory Sales 25.00
Grant, Helen Hats and Scarves 1120 ꞏ Inventory Asset 8.00
Chapter 5, Document 44
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Your Name’s Sierra Sports
Journal
January 1 – 15, 2018
Page 45 of 96
A
A
A
A
A
A
Trans # Type Date Num Name Memo Account Debit Credit
Grant, Helen Gloves 1120 ꞏ Inventory Asset 15.00
55 Invoice 01/04/2018 6
A
sher, Benjamin 1200 ꞏ Accounts Receivable 852.11
A
sher, Benjamin Snow Skis 4012 ꞏ Equipment Sales 599.00
A
sher, Benjamin Snow Skis 1120 ꞏ Inventory Asset 100.00
A
sher, Benjamin Snow Skis 5000 ꞏ Cost of Goods Sold 100.00
A
sher, Benjamin Ski Bindings 4012 ꞏ Equipment Sales 179.00
A
sher, Benjamin Ski Bindings 1120 ꞏ Inventory Asset 75.00
A
A
A
A
56 Invoice 01/04/2018 7 Waters, Angie 1200 ꞏ Accounts Receivable 1,035.60
Waters, Angie Snowboard 4012 ꞏ Equipment Sales 499.95
Waters, Angie Snowboard 1120 ꞏ Inventory Asset 100.00
Waters, Angie Snowboard 5000 ꞏ Cost of Goods Sold 100.00
Waters, Angie Snowboard Bindings 4012 ꞏ Equipment Sales 159.99
Waters, Angie Snowboard Bindings 1120 ꞏ Inventory Asset 75.00
Waters, Angie Snowboard Bindings 5000 ꞏ Cost of Goods Sold 75.00
57 Inventory Adjust 01/08/2018 Sleds Opening balance 3010 ꞏ Your Name & Muir Capital 675.00
Sleds Opening balance 1120 ꞏ Inventory Asset 675.00
675.00 675.00
Your Name’s Sierra Sports
Journal
January 1 – 15, 2018
Chapter 5, Document 44
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Page 46 of 96
Trans # Type Date Num Name Memo Account Debit Credit
59 Inventory Adjust 01/08/2018 Helmets Opening balance 3010 ꞏ Your Name & Muir Capital 700.00
Helmets Opening balance 1120 ꞏ Inventory Asset 700.00
61 Credit Memo 01/10/2018 9 Waters, Angie 1200 ꞏ Accounts Receivable 53.95
Waters, Angie Sunglasses, Ski Wax, Sunscreen, Ski Holders, Bo… 4011 ꞏ Clothing & Accessory Sales 49.95
Waters, Angie Sunglasses, Ski Wax, Sunscreen, Ski Holders, Bo… 1120 ꞏ Inventory Asset 3.66
r
r
r
r
r
r
Cash Custome
r
Sunglasses, Ski Wax, Sunscreen, Ski Holders, Bo… 5000 ꞏ Cost of Goods Sold 3.66
Cash Custome
r
Sunglasses, Ski Wax, Sunscreen, Ski Holders, Bo… 4011 ꞏ Clothing & Accessory Sales 1.19
Cash Custome
r
Sunglasses, Ski Wax, Sunscreen, Ski Holders, Bo… 1120 ꞏ Inventory Asset 3.66
r
r
r
Chapter 5, Document 44
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Your Name’s Sierra Sports
Journal
January 1 – 15, 2018
Page 47 of 96
Trans # Type Date Num Name Memo Account Debit Credit
65 Sales Receipt 01/11/2018 3 Cash Custome
r
12000 ꞏ Undeposited Funds 34.54
Cash Custome
r
Ski and Snowboard Socks 4011 ꞏ Clothing & Accessory Sales 31.98
67 Sales Receipt 01/12/2018 5 Cash Custome
r
12000 ꞏ Undeposited Funds 410.29
Cash Custome
r
Parkas and Jackets 4011 ꞏ Clothing & Accessory Sales 249.95
Cash Custome
r
Parkas and Jackets 1120 ꞏ Inventory Asset 58.33
Cash Custome
r
Parkas and Jackets 5000 ꞏ Cost of Goods Sold 58.33
Cash Custome
r
Ski Pants 4011 ꞏ Clothing & Accessory Sales 129.95
Cash Custome
r
Ski Pants 1120 ꞏ Inventory Asset 30.00
Cash Custome
r
Ski Pants 5000 ꞏ Cost of Goods Sold 30.00
State Board of Equalization CA Sales Tax 2200 ꞏ Sales Tax Payable 30.39
r
r
r
r
r
r
r
r
r
r
r
70 Sales Receipt 01/12/2018 8 Cash Custome
r
12000 ꞏ Undeposited Funds 248.35
Cash Custome
r
Snowboard Boots 4012 ꞏ Equipment Sales 229.95
Cash Custome
r
Snowboard Boots 1120 ꞏ Inventory Asset 75.00
r
Chapter 5, Document 44
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Your Name’s Sierra Sports
Journal
January 1 – 15, 2018
Page 48 of 96
r
r
r
r
r
r
Trans # Type Date Num Name Memo Account Debit Credit
72 Payment 01/13/2018 Waters, Angie 12000 ꞏ Undeposited Funds 1,035.22
Waters, Angie 1200 ꞏ Accounts Receivable 1,035.22
75 Payment 01/13/2018 152
A
sher, Benjamin Includes Early Payment Discount 12000 ꞏ Undeposited Funds 916.84
A
sher, Benjamin Includes Early Payment Discount 1200 ꞏ Accounts Receivable 916.84
A
sher, Benjamin Includes Early Payment Discount 1200 ꞏ Accounts Receivable 8.40
A
80 Deposit 01/14/2018 Deposit 1100 ꞏ Checking 10,855.30
Cash Custome
r
Deposit 12000 ꞏ Undeposited Funds 36.86
r
r
r
Chapter 5, Document 44
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Your Name’s Sierra Sports
Journal
January 1 – 15, 2018
Page 49 of 96
Trans # Type Date Num Name Memo Account Debit Credit
Cash Custome
r
Deposit 12000 ꞏ Undeposited Funds 626.29
81 General Journal 01/15/2018 Ortiz, Oskar Bounced Check# 765 1200 ꞏ Accounts Receivable 975.00
Ortiz, Oskar Bounced Check# 765 1100 ꞏ Checking 975.00
975.00 975.00
State Board of Equalization CA Sales Tax 2200 ꞏ Sales Tax Payable 6.00
111.00 111.00
Your Name’s Sierra Sports
Journal
January 1 – 15, 2018
Page 6
Chapter 5, Document 44
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Page 50 of 96
r
Jan 15, 18
Debit Credit
1100 ꞏ Checking 35,732.30
2000 ꞏ Accounts Payable 8,500.00
2100 ꞏ Visa 150.00
2200 ꞏ Sales Tax Payable 701.77
Y
our Name’s Sierra Sports
Trial Balance
As of January 15, 2018
Chapter 5, Document 45
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Page 51 of 96
Type Date Name Num Qty Cost On Hand Avg Cost Asset Value
Inventory
Accessories
Invoice 01/03/2018 Grant, Helen 4 -1 799 3.66 2,921.34
Invoice 01/03/2018 Grant, Helen 4 -1 798 3.66 2,917.68
Bindings-Skis
Invoice 01/03/2018 Medina, Diego Dr. 2 -1 49 75.00 3,675.00
Bindings-Snow
Invoice 01/04/2018 Waters, Angie 7 -1 49 75.00 3,675.00
Sales Receipt 01/12/2018 Cash Custome
r
6-1 48 75.00 3,600.00
Total Bindings-Snow 48.00 3,600.00
r
r
Total Gloves 20.00 300.00
Y
our Name’s Sierra Sports
Inventory Valuation Detail
January 1 – 15, 2018
Chapter 5, Document 46
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Page 52 of 96
r
r
r
Type Date Name Num Qty Cost On Hand Avg Cost Asset Value
Hats
Invoice 01/03/2018 Grant, Helen 4 -1 29 8.00 232.00
Total Hats 29.00 232.00
Helmets
Parkas
Invoice 01/03/2018 Grant, Helen 4 -1 74 58.33 4,316.67
Sales Receipt 01/12/2018 Cash Custome
r
5-1 73 58.33 4,258.34
Total Parkas 73.00 4,258.34
Sleds
Inventory Adjust 01/08/2018 10 10 67.50 675.00
Invoice 01/08/2018 Rec Cente
r
8 -5 5 67.50 337.50
r
r
Y
our Name’s Sierra Sports
Inventory Valuation Detail
January 1 – 15, 2018
Chapter 5, Document 46
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Page 53 of 96
r
r
Type Date Name Num Qty Cost On Hand Avg Cost Asset Value
Socks
Total Sweaters 73.00 1,825.00
Toboggans
Y
our Name’s Sierra Sports
Inventory Valuation Detail
January 1 – 15, 2018
Chapter 5, Document 46
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Page 54 of 96
Jan 1 – 15, 18
Ordinary Income/Expense
Income
4010 ꞏ Sales
Expense
6120 ꞏ Bank Service Charges 10.00
Y
our Name’s Sierra Sports
Profit & Loss
January 1 – 15, 2018
Chapter 5, Document 47
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Page 55 of 96
Your Name’s
California Casual
5
INVOICE
Date
1/1/2018
Invoice #
15
Bill To
Kwan Lee
844 Pismo Street
San Luis Obispo, CA 93407
Ship To
Your Name’s California Casual
2716 Marsh Street
San Luis Obispo, CA 93407
P.O. Number Terms
2% 10 Net 30
Rep Ship
1/1/2018
Via F.O.B. Project
Item Code DescriptionQuantity Price Each Amount
Page 57 of 96
Chapter 5, Document 1
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
Your Name‘s California Casual
2716 Marsh Street
San Luis Obispo, CA 93407
Received From:
Douglas, Megan
Megan Douglas
3561 Madonna Road
San Luis Obispo, CA 93407
Payment Receipt
Chapter 5, Document 2
Copyright © 2019 Pearson Education, Inc. All Rights Reserved
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