The Laser world income Statement for 2021 is as follows:
Sales revenue $198,000
Cost of sales 108,900
Gross profit 89,100
Operating expenses 69,000
Net income $20,100
Other Facts:
Included in operating expenses:
Depreciation Expense 7500
Vehicle expense 2800
Interest Expense 15600
Gain on Sale of Asset 5000
Pension Contribution 7500
Other:
Dividends 13800
Cash Rec'd From Sale of Assets 35000
Basis of Assets Sold 30000
Required:
1. Jornalize the above transactions.

journal entries to record revenues and gains:

Dr Cash 193,000

    Cr Sales revenue 193,000

Dr Cash 35,000

    Cr Asset 30,000

    Cr Gain on sale of asset 5,000

journal entry to record COGS:

Dr Cost of goods sold 108,900

    Cr Merchandise inventory 108,900

journal entries to record expenses:

Dr Depreciation expense 7,500

Dr Vehicle expense 2,800

Dr Interest expense 15,600

Dr Pension expense 7,500

    Cr Cash 50,600

Dr Other operating expenses 18,400

    Cr Cash 18,400

journal entries to record dividends (declaration and payment):

Dr Retained earnings 13,800

    Cr Dividends payable 13,800

Dr Dividends payable 13,800

    Cr Cash 13,800

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