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Cumberland Co

Question 133

Multiple Choice

Cumberland Co. sells $1,200 of inventory to Hancock Co. for cash. Cumberland paid $850 for the merchandise. Under a perpetual inventory system, which of the following journal entry(ies) would be recorded?


A) Cash $1,200 Dr., Merchandise Inventory $850 Cr.
B) Cash $1,200 Dr, Sales $1,200 Cr., Cost of Merchandise Sold $850 Dr., Merchandise Inventory $850 Cr.
C) Cash $1,200 Dr., Sales $1,200 Cr.
D) Accounts Receivable $1,200 Dr., Sales $1,200 Cr., Cost of Merchandise Sold $850 Dr., Merchandise Inventory $850 Cr.

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