Blossom's Market used the perpetual method to record the following events involving a recent purchase of inventory: Received goods for $83400, terms 2/11, n/30. Shipping excise invoices include shipments from Inventory business units to customers (based on a sales order) or interunit transfers to another Inventory business unit in a different tax location (based on an interunit material stock request). In case of custom duty paid on import of machinery then the duty will be added to machinery cost as per accounting standard 10 "Accounting for Fixed assets". 9 Paid $22. When the buyer has paid for the goods in full C. A company has Liabilities of $23,500 and Stockholders’ Equity of $56,500. Passing the entries is called journal entry. 000 plus ST100of purchase itself) Purchased goods from Vay of Rs. (Being cash paid to M/s Perfect Shipping Co. Sunny Sunglasses Shop Accounting Entries in the General Accounting Journal. Purchased filing cabinet for office use Rs. The merchandise had cost $550. Transactions on May 1:1. Upon receiving the invoice, you can now record the purchase using the date on which Waren incurred the liability for the goods, December 22. + Net Purchases = Cost of Goods Available for Sale. Journal Entry in Tally. 4 Returned to Lyon Company unacceptable merchandise that had an invoice price of S900. Recording the journal entry directly into expense requires no such knowledge, and speeds the day-to-day business activity. Record the transactions in either the three-column purchases journal or the general journal, as appropriate. We DO NOT reduce the Purchases account. The total purchase was $5,000 with terms 3/10, n/30. If goods are shipped FOB shipping point, the seller does not record revenue from the sale until the goods arrive at their destination because the transaction is not complete until that point. These numbers can differ if users create Journal Entries and post them directly to the Inventory account. The journal entry to record purchase of 10,000 kitchen utensils is: The journal entry to record sales of 750,000 boxes of the soap product at $2. With the help of journal entries, we book each and every financial transaction of the organization chronically. In a periodic inventory system, freight charges paid when purchasing merchandise FOB shipping point are debited to Transportation In, Freight. P Limited and S Limited need to prepare the following journal entries for the above transactions:. Examples of Entries for Goods Purchased at a Discount. (Being cash paid to M/s Perfect Shipping Co. The journal entry to record this transaction would include a debit to an asset account for. Freight In vs. $104,760 B). The journal entry to record a purchase allowance is the same as the entry to record a purchase return. Payment of cash involves give aspect and delivery of computer is a take aspect. Paid $300 freight on the shipment. 10 Received credit of $40 from Wellman Co. OVERVIEW This website is operated by mvptrend. I have a client that uses a gift card service that tracks their Gift Cards sold and redeemed. A buyer would record a payment within the discount period under a perpetual inventory system by. Prepare the appropriate journal entries for Macy Co. When the items are eventually shipped to the customer, the third journal entry is used to shift the expense into the regular cost of goods sold account. The most common of these is the General Journal, sometimes also known as the Book of Original Entry, because it is the first place a transaction is entered into the books. Adjust and close the accounts of a retailing business Learning Objectives Horngren, Best, Fraser, Wille tt: Accounting 6e© 2010 Pearson Australia 4. On March 4, the custodian paid $90 out of petty cash for freight charges on new equipment. June 17 Received the goods from Shelby. Sold goods to Nandlal of the list price of Rs. A variation on FOB shipping point is were the seller for convenience prepays the shipping cost and recovers this from the buyer at a later date. I am just a bit confused on this. Debit: Purchase Import Account Rs. Paid freight cost of $27. A Journal Entry is a standard accounting transaction that affects multiple Accounts and the sum of debits is equal to. If you enter a purchase through General Journal, the PST portion, which is the other taxes paid, should go to the expense account. Purchase orders are commonly used in. Record the appropriate adjusting entries using the data below and extend the balances over to the adjusted trial balance columns. 30 Machinary purchased 10,000 30. Both Carriage. Goods means the raw material, consumable items, semi finished goods or finished goods for trading purpose. Purchases were all made f. Debit Freight In $20; credit Cash $20 b. Don't hesitate to ask your confusion by way of a comment if you still need to ask anything. Category: Accounts Payable Journal Entries For a P. The result is that the "net purchases" are $420,000. 80 paid on behalf of him. had the following transactions involving the purchase of merchandise. We want to compare our original purchases to our returns. A customer returned 3 of the lamps sold. At the end of the period, the total in purchases account is added to the beginning balance of the inventory to compute cost of goods available for sale. June 16 Purchased merchandise having a price of $9,000 from the Ajax Supply House on account with credit terms 2/10, n/30. Wait! We are dealing with. The journal entry related to freight-in would be a debit to Purchases since that expense is the cost of getting merchandise into your store. However, GST relief is increased to $500 if you were abroad for 48 hours and more. 13 that is immediately used. However, you will also have to make additional journal entries when you record these sales. Transactions are primarily recorded in the journal and thereafter posted to the ledger. Returned $1,200 of the shipment for credit. Low prices across earth's biggest selection of books, music, DVDs, electronics, computers, software, apparel & accessories, shoes, jewelry, tools & hardware, housewares, furniture, sporting goods, beauty & personal care, groceries & just about anything else. on account with credit terms 2/10, n/30. recording non-quantifiable economic events. 9 Paid freight charges of $90 on the items purchased July 6. 5 Purchased bond paper for the copier for $10. Financial Accounting - Ledger - Now let us try to understand how a journal works. sold goods for cash $2500 2. Capitalized costs provide a benefit to a company over multiple periods, while expenses provide value in only the current period. Sold merchandise on credit for $7,000, terms 2/10, n/30. Recording the journal entry directly into expense requires no such knowledge, and speeds the day-to-day business activity. For the shipping excise invoices, the Excise Invoice Posting subprocess creates accounting entries for the excise registers. The terms were 4/10, n/30. Search the history of over 380 billion web pages on the Internet. All types of accounting entries other than Sales and Purchase transactions are made using the Journal Entry. Ask for details ; Follow Report by Dk2350309 Yesterday Answers. Problems and Solutions relating to the recording of Simple Combined or Compound Journal Entries. Return goods of $3000 to George. 15- Purchased $1,600 of merchandise on account from Martin Co, terms 1/30; paid $60 of associated freight charges in cash. $108,760 C). Ecommerce and other. $840, FOB shipping point, terms 2/10, n/30. paid creditors $5000. (Round your answers to the nearest dollar. Preparing journal entries is obviously a mechanical process but one that is fundamental to the gathering of information for financial reporting purposes. Low prices across earth's biggest selection of books, music, DVDs, electronics, computers, software, apparel & accessories, shoes, jewelry, tools & hardware, housewares, furniture, sporting goods, beauty & personal care, groceries & just about anything else. Costs are associated with particular goods using one of the several formulas, including specific identification, first-in first-out (FIFO), or average cost. Sold 22 lamps on account. Paid the invoice within the discount period. June 16 Purchased merchandise having a price of $9,000 from the Ajax Supply House on account with credit terms 2/10, n/30. Shipping excise invoices include shipments from Inventory business units to customers (based on a sales order) or interunit transfers to another Inventory business unit in a different tax location (based on an interunit material stock request). Freight-in. please clarify immediate and reply with entry. Home; web; books; video; audio; software; images; Toggle navigation. On February 2, it returned damaged goods worth $600 to the supplier. 29 : Made refunds to cash customers for inventory sold for $99. June 30 Returned for cash, merchandise with an invoice price of $400 to Shelby. These entries reflect goods and services that the company has been paid for but not yet provided. Recording journal entries is only the first step in the accounting cycle. The process of recording the financial transactions in the journal is called as journalizing and the entries made in the journal are called as journal entries. Journal entry explanations may be omitted. Journal entry by: Shailesh What is the journal entry of purchase goods for ₹ 100000 on credit from Raghunath brothers, paid ₹ 1200 for carriage on these goods?. Q: What is the journal entry for the following? Purchase goods from KJ Mehta for cash 5,000 Rupees A: The journal entry would be: Debit Purchases 5,000 Credit Cash/Bank 5,000 The above is for a periodic inventory system. Compared to other accounting notations, the entry in the purchases journal is a relatively simple one - just a credit to the accounts payable log and a debit to the Cost of Goods Sold (COGS. How you do this may depend on whether the goods or services are received from an EU country or not. Both Carriage. If a business uses the purchase account, then the entry is to debit the Purchase account and credit Cash. Paid freight charges of $200 for merchandise ordered last month. Entries for Sales and Purchase in GST You are here. Recording the journal entry directly into expense requires no such knowledge, and speeds the day-to-day business activity. On the surface, many of the business ventures featured on this list appeared to be the next big thing. Blossom's Market used the perpetual method to record the following events involving a recent purchase of inventory: Received goods for $83400, terms 2/11, n/30. during the period, purchases were 70 000, purchase returns 3000, and freight in 6000. Prepare a retailer's financial statements 5. Received a credit memorandum for the return of faulty merchandise purchased on December 4 for $600. Review journal entry spreadsheet and supporting documentation Approve and upload journal entry and support to Oracle 6. received from customer 4. Payment of freight costs for goods received from a supplier. Generate cost of goods sold entry. Journal is a book that is maintained on a daily basis for recording all the financial entries of the day. 1000 were damaged in transit a claim was made on railway authorities for the same. Journal Entries Prepare the necessary general journal entries for the month of October for Aaron Company for each situation given below. The accounting entry to record purchases involving sales tax will therefore be as follows:. 3 Paid S224 for shipping charges on the April 2 purchase. In your case, it will be the capital asset account. If you enter a purchase through General Journal, the PST portion, which is the other taxes paid, should go to the expense account. How can I post Cost of Goods Sold in 'Drop Shipping' scenario? 6/17/14, 8:27 AM 12,231 views In 'drop shipping' scenario where supplier's shipment does not go through an internal location, there is no journal entry generated associated with the stock move even when the product's Inventory Valudation is set as 'Real Time'. Paid the invoice within the discount period. It is important to understand accounting for purchases and sales of damaged goods not only to make appropriate journal entries but also to design a good internal control system over returned merchandise and related accounts (e. Review A purchase of $1,200 is made on March 2, terms 2/10, n/30, on which a return of $200 is granted on March 5. Exchange rate on Bill of entry is Rs 50 (Rs 1000000) We have paid a custom duty of Rs 250000 And custom clearance charges Rs 15000. Paid freight cost of $60 on 3 April purchase. 20) to Interstate Freight for the amount of the freight bill (Doc. For a perpetual inventory system we record: Debit Inventory 5,000 Credit Cash/Bank 5,000. An inward consignment is the receipt of goods by the Consignee from the Consignor for the purpose of sale on commission basis. On March 4, the custodian paid $90 out of petty cash for freight charges on new equipment. Example of Cost Flow Assumptions and Timing of Record Keeping. A charge paid for carriage or transportation of goods by air, land, or sea. Purchase discounts and purchase returns and allowances are subtracted. the taxes paid to creditors are not expense and it has to be treated as asset and can be set off against the duties payable, But before treating it as asset the input eligibility should be checked. Record the following transactions on page 20 of the journal. 50 COD shipping charges …. 20 as carriage on it. The accounting for property, plant, and equipment is primarily concerned with determining the cost used up in any given period (depreciation expense) and the dollar amount to report as an asset on the balance sheet at the end of the period. Tally Journal Entries. just sold and shipped $1,000 worth of goods using the terms FOB Shipping Point. Vat paid on purchase of material-Input. If the terms are FOB Destination, the Seller pays the freight charges. So, at the end of the year if the market price of the goods fall below the purchase price/cost price, then goods will be written down to its market price. journal entries. Yet, multiplier estimates for this expansion in government spending are less than one. Recording journal entries is only the first step in the accounting cycle. the shipping cost of merchandise purchased FOB shipping point. Returned goods purchased from Ravi as the goods were of poor quality. On August 11, it returned $1,500 worth of merchandise. Cost of Goods Sold Cr. we have imported Goods worth USD 20000. Journal Entries are made from source documents, which can be anything from receipts to invoices to bank statements. Journal Entry. back to top. If the terms of the purchase are f. For example, suppose a business purchases supplies such as paper towels, cleaning products and other consumables for a total amount of 50, and pays for the items with cash. On May 1, it purchased $400 of merchandise on account with terms of 2/15, n/40. A Journal Entry is a standard accounting transaction that affects multiple Accounts and the sum of debits is equal to. increased by $57,624. Date Transactions Rs. 5,000 and collected 8% sales tax 2. Example of Cost Flow Assumptions and Timing of Record Keeping. The journal entry related to freight-in would be a debit to Purchases since that expense is the cost of getting merchandise into your store. The company purchased $9,750 of merchandise on August 7 with terms 1/10, n/30. 8 Sold merchandise to members $1,150, terms n/30. GST GUIDE FOR INPUT TAX CREDIT (250413) 2 Example 1: Goods purchased locally would include a company buying raw materials, components and parts, trading stocks and packaging materials from a GST registered person where the registered person would charge GST on the goods purchased. Prepare the appropriate journal entries for Macy Co. But he is not aware of the Freight. In a periodic inventory system, freight charges paid when purchasing merchandise FOB shipping point are debited to Transportation In, Freight In, or a similarly titled account. paid creditors $5000. (FOB shipping point). to record each of the May transactions. "My goal in creating this magazine was to connect with readers from all walks of life, to share content so valuable and so meaningful that you hold on to each issue and return to them again and again. Sold goods to Vikram for $5000 on credit. $104,760 B). 300 from bapat. 1 Understanding Purchase Order Entry. Problem 2-3ACreate a journal entry, t account and trial balanceMaquoketa Services was formed on May 1, 2017. 30000/- + CGST Rs. Pass Journal entry for purchase of goods by Amrit, Delhi from Ayur Products, Agra, (UP) for ₹ 25,000 less Trade Discount @ 15% plus IGST @ 12%. (1) Prepare the necessary general journal entry for June 16, Purchased merchandise having a price of $6,000 from the Shelby Manufacturing Co. Prepare a retailer's financial statements 5. A company purchased inventory for $2,000 from a vendor on account, FOB shipping point, with terms of 2/10, n/30. 98 times $1,300 = $1,274. The journal entry related to Freight-out is a debit to Freight or Shipping under some Sales Expense category in the accounting records since that is freight costs on merchandise shipped to your customers. Purchase discounts and purchase returns and allowances are subtracted. To illustrate the perpetual inventory method journal entries, assume that Smith Company made two sales of merchandise to Hanlon Food Store: On May 4, Smith sold $30,000 of merchandise with credit terms of 2/10, n30 and shipping terms FOB Destination. Consignee is not the owner of the goods. Prepare the appropriate journal entries for Macy Co. However, if the quantity in excess of duty-free concession is over 10 litres, you have to make arrangements with a local freight forwarding agent to declare a Customs In-Payment “Duty and GST” permit to pay for the duty and GST on your behalf. Journal entry for purchases? Answer. On August 11, it returned $1,500 worth of merchandise. ABC Corporation pays an invoice for $350 in time to receive a 3% discount. Knowing how to handle freight charges can improve a business's bottom line. ABC Mart received a $20 freight bill for merchandise it purchased with freight terms of FOB shipping point. 2 Merchandise costing $750 was purchased on 30-day credit. It is important to understand accounting for purchases and sales of damaged goods not only to make appropriate journal entries but also to design a good internal control system over returned merchandise and related accounts (e. (ii) Credit purchases of goods (iii)Commission paid by cheque (iv)Cash deposited into Bank (v) Interest received in cash (vi)Furniture purchased from Mukesh (vii)Goods sold by Ramesh II. In a separate. Now you use Banking menu > Enter Credit Card Charge for each expense detail paid for by the Mother company, inside of the Sister company bookkeeping. Paid freight charges of $200 for merchandise ordered last month. Date Transactions Rs. Returned $1,200 of the shipment for credit. Problem 2-3ACreate a journal entry, t account and trial balanceMaquoketa Services was formed on May 1, 2017. A) prepare the journal entries to record the transactions listed above on the books of Sherper Co. Purchase discounts and purchase returns and allowances are subtracted. Purchased $15,000 equipment in cash. This requires a separate accounting journal entry, and one is illustrated below. Under LIFO, the items of inventory purchased last are deemed to be sold first -- so the cost of the ending inventory is deemed the cost of the items purchased first. The journal entry to record a purchase allowance is the same as the entry to record a purchase return. (Being cash paid to M/s Perfect Shipping Co. Follow the flowchart steps on page 23. Received a credit memorandum for the return of faulty merchandise purchased on December 4 for $600. 6000 and paid to Mohan in full settlement rs. We DO NOT reduce the Purchases account. Also advice what should be the value to declare monthly return of VAT. Go to Gateway of Tally > Accounting Vouchers > F9: Purchase. A company purchased inventory for $2,000 from a vendor on account, FOB shipping point, with terms of 2/10, n/30. You enter orders to specify details about the goods or services you are purchasing, to indicate the supplier from whom you are purchasing, and to specify other pertinent information. If you are interested in learning accounting, try an introduction to financial accounting. At the end of the period, the total in purchases account is added to the beginning balance of the inventory to compute cost of goods available for sale. Journal Entry for a Purchase Allowance. Note that from the seller's point of view, freight charges are considered a selling expense (Freight Out). Ram Traders. Delivery Expense Journal Entries. it is shown in Purchase Account or through Journal Voucher entry. Sold goods to Nandlal of the list price of Rs. paid creditors $5000. Category: Accounts Payable Journal Entries For a P. Here is an example of how to handle a double-entry bookkeeping journal entry for the cash sale of product or service. Transaction Journal Entries for above. Create the following report to identify transactions that have been posted to the Inventory account via Journal Entries. The purchase of supplies for cash is recorded in the accounting records with the following bookkeeping journal entry:. When you pay freight costs for. increased by $57,624. Published 5:21 am CST, Monday, November 11, 2019. There is at least one debit and one credit entry in a journal entry. Assuming you are paying by check (cash) at the time you order the goods… Credit; cash (the checking account you used to make the purchase) Debit; freight (this account being an expense account on the income statement section of your chart of accou. on May 4 instead of April 15; prepare the journal entry to record this payment. A journal entry lists the amount of debits and credits made to the accounts involved in a transaction. 5 Dollar Store pays cash for the November 1 purchase. It is important to understand accounting for purchases and sales of damaged goods not only to make appropriate journal entries but also to design a good internal control system over returned merchandise and related accounts (e. Be the first to know when the JofA publishes breaking news about tax, financial reporting, auditing, or other topics. Q: What is the journal entry for the following? Purchase goods from KJ Mehta for cash 5,000 Rupees A: The journal entry would be: Debit Purchases 5,000 Credit Cash/Bank 5,000 The above is for a periodic inventory system. Journal Entry - Purchasing Goods. Repeat the steps for the Purchases Debit and Freight In Debit columns. All accounting transactions are first recorded in a journal. Shipping Terms. Posted on March 17, (Basic 70 + Freight 10 ) (when freight is borne by the company) PURCHASE – TRADED GOODS. on account with credit terms 2/10, n/30. The journal entry to log a purchase with a note payable impacts at least two of your small business’s accounts. journal entries. Data Management in Tally; Goods and. 1000 were damaged in transit a claim was made on railway authorities for the same. This prepaid freight increases the accounts receivable. Received a credit memorandum for the return of faulty merchandise purchased on December 4 for $600. Journal entry by: Shailesh What is the journal entry of purchase goods for ₹ 100000 on credit from Raghunath brothers, paid ₹ 1200 for carriage on these goods?. Prepare T accounts to show the flow of costs in a job order costing system. Company A purchased goods having gross price of $6,000. 300 from bapat. June 17 Received the goods from Shelby. The journal entry to record a return of merchandise purchased on account under a perpetual inventory system would credit a. Under the perpetual inventory system, the journal entry to record the freight paid by the seller on goods sold is: asked Sep 22, 2015 in Business by Mireya99. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Which of the following is the correct journal entry for freight paid on goods purchased by a merchandiser using the periodic inventory system? asked Sep 22, 2015 in Business by Milena A). (Check all that apply). - the payment is shown as a liability until the goods or services are provided to the customer Journal entry for advanced payment: Cash Amount received Unearned Revenue Amount received Journal entry for when goods or services are provided: Unearned Revenue Value of goods/services provided Revenue Value of goods/services provided. 10 Collected $1,500 owing from a customer 11 Purchased equipment for $25,000; paid $5,000 cash, the balance to be paid within 30 days (recorded as accounts payable) 15 Paid salaries of $1,000 16 Paid $600 of the accounts payable 20 Paid $15,000 cash in partial settlement of the liability of December 11; issued a note payable for the balance 24. 40,000 and Furniture Rs. Damaged goods totaling $300 are returned. B) Assume that Sherper Co. The Purchases Account records Cost of Goods Sold. 2 Purchased $5,100 of merchandise from Lyon Company with credit terms of 2/15, n/60, invoice dated April 2, and FOB shipping point. 18 Purchased merchandise from Skywalker Distributors $4,500, FOB shipping point, terms 2/10, n/30. 5 Paid cash of $9,000 for operating expenses that were incurred and properly recorded in the previous period. First Example. Purchased $15,000 equipment in cash. in the purchases journal in the Credit column of the Accounts Payable ledger account. Credit account titles are automatically indented when amount is entered. When you pay freight costs for. 100(Basic 70 + Freight 10 ) (when freight is borne by the company) PURCHASE – TRADED GOODS. Unlike most business expenses, freight charges can either be paid by the person shipping out the goods or by the person receiving the goods. does not take a discount. Carla's Clothing is a mid-priced retailer of women's apparel. Similar to Sales returns and allowances, when we return merchandise purchased, we credit the contra-cost of goods sold account called Purchase Returns and Allowances. If you are interested in learning accounting, try an introduction to financial accounting. Debit Expense Account: Where new purchases are to be coded Credit Asset Account: Vendor Rebates. Entering details of purchase transactions is a common activity you will perform in Sage 50. Sold merchandise on credit for $7,000, terms 2/10, n/30. Accounting 201 - Chapter 6. freight-in and sales taxes paid on the purchase. Customers paid $25,000 in advance payments for goods that will be delivered later. Carriage inwards is the freight and carrying cost incurred by a business while acquiring a new product. I am looking for a practical way to do this in QuickBooks. These costs are inventoriable, meaning, they become part of the cost of "Inventory". Tally Tutorial Purchase Voucher Entry Purchase Goods from "Siva Mohan Agency" for Rs. 1 Purchased inventory for $4,500. Purchases are decreased by credits and inventory is increased by credits. Adjust and close the accounts of a retailing business Learning Objectives Horngren, Best, Fraser, Wille tt: Accounting 6e© 2010 Pearson Australia 4. Assuming you are paying by check (cash) at the time you order the goods… Credit; cash (the checking account you used to make the purchase) Debit; freight (this account being an expense account on the income statement section of your chart of accou. Shipping excise invoices include shipments from Inventory business units to customers (based on a sales order) or interunit transfers to another Inventory business unit in a different tax location (based on an interunit material stock request). Merchandise are purchased either for cash or on account. Carla is always on the lookout for quality items at the best prices from her suppliers. Full text of "C P A Problems And Questions In Theory And Auditing" See other formats. If a customer returns goods to us, such goods are considered a Sales Return. 27 : Paid French Fashion Ltd the amount owing. Seller sends the invoice. like: 05/02/2018 Purchase goods from Ram & sons for Rs 50,000/- paid by cheque. Macy is a retailer that uses the gross method and a perpetual inventory system, and purchases these units for resale. received from customer 4. Paid freight charges of $200 for merchandise ordered last month. Jax Company uses a perpetual inventory system and on November 30 purchased merchandise for which it must pay the shipping charges. While recording purchases, Purchases a/c is used in place of Goods/Stock a/c. When you give your customers the option to make purchases with credit cards, you will probably see an increase in sales. 2700 +SGST Rs. Now, another thing I would like to bring to the readers notice is that A Limited is eligible to take the Cenvat credit of duty paid on purchases as and when the goods have been received by A Limited. Similar to Sales returns and allowances, when we return merchandise purchased, we credit the contra-cost of goods sold account called Purchase Returns and Allowances. Sold merchandise on credit for $7,000, terms 2/10, n/30. Cartage expenses relates to purchase of goods or goods sold. Journal entries are passed according to rules of debit and credit of double entry system. 5,000 and collected 8% sales tax 2. Under the perpetual inventory system, the journal entry to record the freight paid by the seller on goods sold is: asked Sep 22, 2015 in Business by Mireya99. 5 Dollar Store pays cash for the November 1 purchase. The net amount to be paid would be. 2 Merchandise costing $750 was purchased on 30-day credit. journal entries, will use this method when they make journal entries. If a purchases account is being used, then the cost of goods sold journal entry should reduce that account balance to zero, as well as adjust the inventory account balance to match the costed ending inventory total. Now you use Banking menu > Enter Credit Card Charge for each expense detail paid for by the Mother company, inside of the Sister company bookkeeping. Carla is always on the lookout for quality items at the best prices from her suppliers. April 1 Received cash from stockholder, Kevin Marks, in return for stock, $14,000.
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