Jerry's Flowers had the following cost information related to its purchases of merchandise. Calculate the total cost of merchandise purchased

Dogs R US uses the periodic Inventory system to account for Its merchandise. A customer returned
some of the merchandise purchased. Assuming that the purchase was originally purchased on credit
for $400 with a cost to Dogs R US of $100 and the returned merchandise can be sold to other
customers, demonstrate the required journal entry to record the return by selecting all of the correct
actions below. (Check all that apply.)


Debit Accounts Payable $400.
Credit Accounts Receivable $400.
Credit Sales Returns and Allowances $400.
Debit Merchandise Inventory $100.
Credit Cost of Goods Sold $100.
Debit Cost of Goods Sold $100.
Credit Merchandise Inventory $100.
Debit Sales Returns and Allowances $400.
Credit cash $400.



Jerry's Flowers had the following cost information related to its purchases of merchandise. Calculate
the total cost of merchandise purchased using: the Information below:
Invoice cost of merchandise purchases       $100,000
Purchase discounts received                       $ 9,000
Cost of transportation-in (shipping)              $ 500
Costs of purchase returns and allowances     $ 400


$90,100
$91,100
$91,900
$109,900