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Wolfe Company Purchases Goods for Resale from Coyote, Inc

Question 57

Multiple Choice

Wolfe Company purchases goods for resale from Coyote, Inc. The amount of the purchase is $12,500 with terms of 3/10, n/30. Wolfe later returns $500 of the goods. Under the perpetual inventory system, the journal entry to record the return is:


A) debit Accounts Payable - Coyote, Inc.; credit Purchase Returns and Allowances.
B) debit Purchase Returns and Allowances; credit Accounts Payable - Coyote, Inc.
C) debit Accounts Payable - Coyote, Inc.; credit Inventory.
D) debit Inventory; credit Accounts Payable - Coyote, Inc.

Correct Answer:

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