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disbursed for office supplies $92 and miscellaneous expense $169. Prepare journal entries for the establishment of the fund and the reimbursement. Brief Exercise 8-4 (Part Level Submission) Pharoah Company uses a periodic inventory system. For April, when the company sold 500 units, the following information is available. Units Unit Cost Total Cost April 1 inventory 290 $32 $ 9,280 April 15 purchase 430 38 16,340 April 23 purchase 280 42 11,760 1,000 $37,380 Brief Exercise 8-6 Your answer is correct. Sandhill Company uses a periodic inventory system. For April, when the company sold 600 units, the following information is available. Units Unit Cost Total Cost April 1 inventory 270 $30 $ 8,100 April 15 purchase 440 36 15,840 April 23 purchase 290 39 11,310 1,000 $35,250 Compute the April 30 inventory and the April cost of goods sold using the LIFO method. Multiple Choice Question 21 Which of the following inventories carried by a manufacturer is similar to the merchandise inventory of a retailer? Question 14 A fire destroys all of the merchandise of Shamrock Company on February 10, 2017. Presented below is information compiled up to the date of the fire. Inventory, January 1, 2017 $432,200 Sales revenue to February 10, 2017 1,935,200 Purchases to February 10, 2017 1,104,580 Freight-in to February 10, 2017 59,180 Rate of gross profit on selling price 35% What is the approximate inventory on February 10, 2017? Exercise 9-4 Martinez Company began operations in 2017 and determined its ending inventory at cost and at LCNRV at December 31, 2017, and December 31, 2018. This information is presented below. Cost Net Realizable Value 12/31/17 $322,170 $299,520 12/31/18 409,250 390,440 (a) Prepare the journal entries required at December 31, 2017, and December 31, 2018, assuming inventory is recorded at LCNRV and a perpetual inventory system using the cost-of- goods-sold method. Brief Exercise 10-6 Waterway Inc. purchased land, building, and equipment from Laguna Corporation for a cash payment of $327,600. The estimated fair values of the assets are land $62,400, building $228,800, and equipment $83,200. At what amounts should each of the three assets be recorded? Brief Exercise 10-8 Pearl