Extended Warranty

The following figures appeared on Whazzit’s financial statements for the year:

Cost of goods sold $1,968,000

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Beginning inventory 238,000

Ending inventory 249,000

Accounts payable 167,000

What was Whazzit’s age of accounts payable?

a. 31.1 day

b. 47.9 days

c. 42.3 days

d. 30.8 days

6. Maxout Company sells computers. The computers have an embedded one-year warranty, but customers may choose to buy an extended warranty that covers the computer for two years beyond that. The cost of the extended warranty is $200. What journal entry would Maxout make at the end of the second year after the computer is purchased, assuming the customer also purchases the extended warranty?

 

. Which of the following is not a criterion that must be met for an item to be classified as a liability?

a. It is a certain future sacrifice

b. The sacrifice is from the entity’s assets or services

c. It is a probable future sacrifice

d. It arises from a present obligation that results from a past transaction