Ellis Company sells merchandise on account for $1,500 to Thomas Company with credit terms of 2/10, n/30. Thomas Company returns $500 of merchandise that was damaged, along with a check to settle the account within the discount period. What entry does Ellis Company make upon receipt of the check?

a. Cash 1,000
.......Accounts Receivable...........1,000
b. Cash 980
Sales Returns and Allowances 520
.......Accounts Receivable...........1,500
c. Cash 980
Sales Returns and Allowances 500
Sales Discounts 20
.......Accounts Receivable...........1,500
d. Cash 1,470
Sales Discounts 30
.......Sales Returns and Allowances 500
.......Accounts Receivable...........1,000

Ans: c. Cash 980
Sales Returns and Allowances 500
Sales Discounts 20
.......Accounts Receivable...........1,500

Business

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