question 4 of 6\na customer returns merchandise\nand is issued a cash refund of\n$56.18. assuming the…

question 4 of 6\na customer returns merchandise\nand is issued a cash refund of\n$56.18. assuming the customer\nlives in a state where sales tax is\n6%, what is the journal entry used\nto record this return?
Answer
Explanation:
Step1: Calculate the sales amount before tax
Let the sales amount before tax be (x). The total refund amount ((x + 0.06x)) is ($56.18). So, (x(1 + 0.06)=56.18), which gives (x=\frac{56.18}{1.06}). [x = 53]
Step2: Calculate the sales tax amount
Sales tax amount (=56.18 - 53=$3.18)
Step3: Determine the journal - entry accounts
When a customer returns merchandise and gets a cash refund:
- Sales Returns and Allowances (a contra - revenue account) is debited for the sales amount before tax (($53)).
- Sales Tax Payable (a liability account) is debited for the sales tax amount (($3.18)).
- Cash (an asset account) is credited for the total refund amount (($56.18))
Answer:
Debit Sales Returns and Allowances ($53), debit Sales Tax Payable ($3.18), credit Cash ($56.18)