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During the month of June, 2020, SB to and D&D Merchandise entered into the
following transactions:
June 5 SB purchased merchandise on account from D&D, P243,000. Terms: FOB shipping point; 3/10, n/30. Paid freight charges amounts to P4,000
June 7 SB purchased merchandise on account from D&D, P470,000. Terms: FOB destination; 3/10, n/30. Freight charges amounted to P7,000
June 8 SB returned P18,000 of merchandise to D&D from June 5 purchase
June 10 SB paid D&D the amount due on the June 5 transaction
June 11 D&D paid the transportation charges on the June 7 shipment
June 14 SB paid D&D the amount due from the June 7 shipment
June 21 SB purchased merchandise from D&D on account, P270,000. Terms: 20% trade discount; FOB shipping point; 3/10, n/30
June 25 Freight charges on the June 21 transaction amounted to P3,000 and were paid by SB.
June 26 SB paid D&D the amount due on the June 21 transaction.
Required:
1. Prepare the journal entries for SB store.
2. Prepare the journal entries for D&D.​
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Answers: 3
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During the month of June, 2020, SB to and D&D Merchandise entered into the
following transactio...
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