試題詳解

5.Anthony Company sold Madison Company merchandise on account FOB shipping point，2/10，net 30，for $20,000. Anthony prepaid the $300 shipping charge. Which of the following entries does Anthony make to record this sale?
(A) Debit: Accounts Receivable-Madison, $20,000; Credit: Sales，$20,000
(B) Debit: Accounts Receivable-Madison, $20,300; Credit: Sales, $20,000, and Cash, $300
(C) Debit: Accounts Receivable-Madison, $20,300; Credit: Sales, $20,300
(D) Debit: Accounts Receivable-Madison, $20,000，and Freight Out, $300; Credit: Sales，$20,000, and Cash, $300