Answer :
Answer:
Cash paid = Net Sales - Return - Discount
Cash paid = $3,000 - $800 - ($2,200*3%)
Cash paid = $3,000 - $800 - $66
Cash paid = $2,134
Merchandise Inventory = $2,200 * 3%
Merchandise Inventory = $66
Journal entry to record the payment on July 12
Date Account Titles Debit Credit
Accounts Payable $2,200
Merchandise Inventory $66
Cash $2,134