College Accounting 2nd Edition by David Haddock, John Price,Michael Farina

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Recording purchases, purchases returns, purchase discounts, and cash payments for a merchandising firm.
Tiffany's Card and Novelty Shop is a retail card, novelty, and business supply store. Tiffany's Card and Novelty Shop commenced business on April 1, 2013. The firm purchases merchandise on open account. The firm's purchases, purchases returns and allowances, and cash payments on account during April 2013 follow:


INSTRUCTIONS
Record the transactions in a general journal. Use 1 as the journal page number.
Analyze: Assume 600 cards were received from Specialty Cards on April 22. What was the cost per card?