The Journal Entry to Record the Purchase on Account of $900

question 66

Multiple Choice

The journal entry to record the purchase on account of $900 of merchandise with freight of $65 prepaid and added to the invoice is:

• A) debit Purchases $965; credit Accounts Payable $965
• B) debit Accounts Payable $965, debit Freight in $65; credit Purchases $900
• C) debit Purchases $900, debit Freight In $65; credit Accounts Payable $965
• D) debit Accounts Receivable $965; credit Sales $965

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Definitions:

Body Tube

In microscopy, the body tube connects the eyepiece to the objective lenses, aligning the optical components for image focus.

Nosepiece

A rotating part of a microscope that holds the objectives and can be turned to change from one magnification to another.

Electrical Cord

A length of insulated wire used to conduct electricity from a power source to an electrical appliance or device.

Condenser

In scientific equipment, a device to condense gaseous substances into liquid.