The Sel Co. sold merchandise to Bun Co. on October 1, 2009 at a list price of P100,000, trade discount of 5% and 10%, FOB destination. Cash discount terms: 3/eom, n/60. Bun Co. paid the freight on October 5, 2009 amounting to P5,000. Because defective merchandise amounting to P3,000 was erroneously delivered, the Sel Co. issued a credit memorandum to Bun Co. on October 7, 2009. Bun Co. paid in full the balance due on October 31, 2009. Journalize the above transactions on the books of Sel Company and Bun Company.

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On March 30, Century Link received an invoice dated March 28 from ACME Manufacturing for 67 televisions at a cost of $150 each. Century received a 15/7/4 chain discount. Shipping terms were FOB shipping point. ACME prepaid the $127 freight. Terms were 2/10 EOM. When Century received the goods, 2 sets were defective. Century returned these sets to ACME. On April 8, Century sent a $195 partial payment. Century will pay the balance on May 6. What is Century’s final payment on May 6? Assume no taxes. (Do not round intermediate calculations. Round your answer to the nearest cent.)

The following transactions are for Wildhorse Company. 1.   On December 3, Wildhorse Company sold $584,300 of merchandise to Swifty Co., on account, terms 2/10, n/30, FOB destination. Wildhorse paid $370 for freight charges. The cost of the merchandise sold was $359,300. 2.   On December 8, Swifty Co. was granted an allowance of $21,300 for merchandise purchased on December 3. 3.   On December 13, Wildhorse Company received the balance due from Swifty Co. 1. Prepare the journal entries to record these transactions on the books of Wildhorse Company using a perpetual inventory system 2. Assume that Wildhorse Company received the balance due from Swifty Co. on January 2 of the following year instead of December 13. Prepare the journal entry to record the receipt of payment on January 2.