E3-13_b

Question

E3-13 (Lo5,6) (Closing Entries) The adjusted trial balance of Lopez Company shows the following data pertaining to sales at the end of its fiscal year, October 31, 2017: Sales Revenue \(800,000, Delivery Expenses \)12,000, Sales Returns and Allowances \(24,000 and Sales Discounts \)15,000.


Instructions:


(b) Prepare separate closing entries for (1) Sales and (2) the contra accounts to sales.

Step-by-Step Solution

Verified
Answer

The amount of income summary expenses is $39,000.

 

1Meaning of Closing Entry

The term closing entries is a set of journal entries made at the end of the accounting period that transfer temporary account balances into a permanent account. The purpose of closing entries is to merge the bills so a company can determine its retained earnings. 

2Closing entries