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Montana Cycles started July with 25 bicycles that cost $38 each.

July 16, Montana Cycles bought 30 bicycles at $55 each.

July 31, Montana Cycles sold 27 bicycles for $102 each.

Assume Montana Cycles sold 17 bicycles that cost $38 each and 10 bicycles that cost $55 each.

Prepare Montana Cycles perpetual inventory record assuming the company uses the specific identification inventory costing method.

Inventory
PurchasesCost of Goods SoldInventory on Hand
DatesQuantityUnit CostTotal CostQuantityUnit CostTotal CostQuantityUnit CostTotal Cost
7/1
7/16
7/16
7/31
7/31

Total Cost of Goods Sold:  $

Total Inventory on Hand: 

Total Cost: $

Journalize the July 16 purchase of merchandise inventory on account and the July 31 sale of merchandise inventory on account.

Journal
DateDescriptionDebitCredit
July 16
July 16
July 31
July 31
July 31
July 31