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Emma CoSold to Isabella Co

Question 106

Multiple Choice

Emma Co.sold to Isabella Co.merchandise on account FOB shipping point,2/10,net 30,for $15,000.Emma Co.prepaid the $750 shipping charge.Using the perpetual inventory method,which of the following entries will Isabella Co.make to record payment of the merchandise if Isabella Co.pays within the discount period?


A) Accounts Payable-Emma Co.,debit $15,000; Cash,credit $15,000
B) Accounts Payable-Emma Co.,debit $15,450; Cash,credit $15,450
C) Accounts Payable-Emma Co.,debit $15,000; Freight-In,debit $750; Cash,credit $15,750
D) Accounts Payable-Emma Co.,debit $15,750; Merchandise Inventory,debit $300; Cash,credit $16,050

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