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Kangaroo Jim Company reported beginning inventory of 100 units at a per unit cost of $ 25. It had the following purchase and sales transactions during the year:
Jan. 14 Sold 25 units at unit sales price of $ 45 on account.
Apr. 9 Purchased 15 additional units at a per unit cost of $ 25 on account.
Sept. 2 Sold 50 units at a sales price of $ 50 on account.
Dec. 31 Counted inventory and determined 40 units were still on hand.
Required:
Record each transaction, assuming that Kangaroo Jim Company uses (a) a perpetual inventory system and (b) a periodic inventory system.
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