Debe hacer las entradas de jornal en las siguientes obligaciones. Debe analizar bien las transacciones y aplicar los principios de contabilidad aprendidos.

Recuerde el problema no est$$ en las tareas el problema est$$ en que no las entregue. $(20$ puntos$).$

E $-1($Adjusting Entry for Sales Tax$)$ During the month of June, Danielle's Boutique had cash sales of $$265,000$ and credit sales of $$153,700,$ both of which include the $6\%$ sales tax that must be remitted to the state by July $15.$

$(5$ puntos$)$

Instructions

Prepare the adjusting entry that should be recorded to fairly present the June $30$ financial statements.

E $-2($Warranties$)$ Winslow Company sold $150$ color laser copiers in $2012$ for $$4,000$ apiece, together with a one$-$year warranty. Maintenance on each copier during the warranty period averages $$300.(10$ puntos$).$

Instructions

$($a$)$ Prepare entries to record the sale of the copiers and the related warranty costs, assuming that the accrual method is used. Actual warranty costs incurred in $2012$ were $$17,000.$

$($b$)$ On the basis of the data above, prepare the appropriate entries, assuming that the cash$-$basis method is used.

E $-3$ Coldwell, Inc. issued a $$100,000,4-$year, $10\%$ note at face value to Flint Hills Bank on January $1,2013,$ and received $$100,000$ cash. The note requires annual interest payments each December $31.(5$ puntos$).$

Prepare Coldwell's journal entries to record:

$($a$)$ issuance of the note.

$($b$)$ December $31$ interest payment.

${?}^{******}$ En los ejercicios hay informaci$$n que no la tiene que usar.