Question

Prepare the items in the journal. In the initial balance there is cash deposited in Banco Atlántida L 365,000.00; in stock: from the purchase of January 4, 200 items Y at a price of L 50.00 c. or. and from January 29, 300 articles Y to L 55.00 c. or. All assets are provided by the company's partners. For the valuation of merchandise, the first-in, first-out method and perpetual inventory system are used. Operations of the month 2 - 400 items are purchased Y for L 50.00 c. u, in the purchase L 800.00 are paid for freight and transportation of the purchased merchandise. 3- 25 Y items from the previous purchase are returned. 4 - Sold according to invoice # 1456, 350 items and at a price of L105.00 each, a discount of L1,050.00 is granted. 6 - Customers return 40 items from the previous sale. The respective check is issued. Existing cash is deposited into the checking account. 7 - According to fact. 1457-1470, 310 items are sold AND at a price of L110.00(c)/(u), a discount of (1)/(2)% is granted. 9- 440 items Y are purchased at a price of L 52.00. They give us a discount of L 2.00 on each item. The purchase generates expenses worth L1,760.00. 10- 260 items are sold Y in L 110.00(c)/(u). 11- From the previous sale they return us 40 items Y. When counting the merchandise, 470 Y items were found. The shortage was charged to the winemaker Luis Eduardo Merlo for not justifying the difference.

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