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![]() The retailer returned the merchandise to its inventory at a cost of $130. The customer returned $500 worth of slightly damaged merchandise to the retailer and received a full refund. Sold $2,450 of merchandise on credit (cost of $1,000), with terms 2 ÷ 10, n ÷ 30, and invoice dated January 5. Table 2.3 Sales Transactions in January By: Rice University OpenStax CC BY-NC-SA 4.0 Date The customer does not receive a discount in this case but does pay in full and on time. The customer paid on their account outside of the discount window but within the total allotted timeframe for payment. Figure 2.56 By: Rice University Source: Openstax CC BY NC-SA 4.0Ĭash increases (debit) and Accounts Receivable decreases (credit) by $16,800. Let’s take the same example sale with the same credit terms, but now assume the customer paid their account on August 25. Sales Discounts will reduce Sales at the end of the period to produce net sales. Sales Discounts increases (debit) for the amount of the discount ($16,800 × 2%), and Accounts Receivable decreases (credit) for the original amount owed, before discount. Cash increases (debit) for the amount paid to CBS, less the discount. Since the customer paid on August 10, they made the 10-day window and received a discount of 2%. Figure 2.55 By: Rice University Source: Openstax CC BY NC-SA 4.0 On August 10, the customer pays their account in full. In the second entry, COGS increases (debit) and Merchandise Inventory–Tablet Computers decreases (credit) in the amount of $3,360 (56 × $60). These credit terms include a discount opportunity (2 ÷ 10), meaning the customer has 10 days from the invoice date to pay on their account to receive a 2% discount on their purchase. ![]() These credit terms are a little different than the earlier example. In the first entry, both Accounts Receivable (debit) and Sales (credit) increase by $16,800 ($300 × 56). Figure 2.54 By: Rice University Source: Openstax CC BY NC-SA 4.0 The payment terms are 2 ÷ 10, n ÷ 30, and the invoice is dated August 1. On August 1, a customer purchases 56 tablet computers on credit. Sales Discount Transaction Journal Entries No discount was offered with this transaction thus the full payment of $15,000 occurs. The credit terms were n ÷ 15, which is net due in 15 days. Figure 2.53 By: Rice University Source: Openstax CC BY NC-SA 4.0Īccounts Receivable decreases (credit) and Cash increases (debit) for the full amount owed. On July 17, the customer makes full payment on the amount due from the July 7 sale. In the second entry, Merchandise Inventory-Desktop Computers decreases (credit), and COGS increases (debit) for the cost of the computers, $8,000 ($400 × 20). Since the computers were purchased on credit by the customer, Accounts Receivable increases (debit) and Sales increases (credit) for the selling price of the computers, $15,000 ($750 × 20). Figure 2.52 By: Rice University Source: Openstax CC BY NC-SA 4.0 The credit terms are n ÷ 15 with an invoice date of July 7. On July 7, CBS sells 20 desktop computers to a customer on credit. COGS increases (debit) and Merchandise Inventory-Packages decreases (credit) for the cost of the packages, $6,200 ($620 × 10). In the second entry, the cost of the sale is recognized. In the first entry, Cash increases (debit) and Sales increases (credit) for the selling price of the packages, $12,000 ($1,200 × 10). Figure 2.51 By: Rice University Source: Openstax CC BY NC-SA 4.0 On July 1, CBS sells 10 electronic hardware packages to a customer at a sales price of $1,200 each. Figure 2.50 CBSs Product Line By: Rice University Source: Openstax CC BY NC-SA 4.0 Cash and Credit Sales Transaction Journal Entries ![]() ![]() ![]() We support over 110+ languages and variations. You can upload up to 2GB! 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Did you know that Manitoba is home to the largest gathering of snakesĮach year… | Thousands of red-sided garter snakes congregate at the Narcisse Snake Dens. Stop in to see the snakes! #exploremb #explorecanada #snakes #snakesoftiktok #snake". If you’re eager to witness this natural wonder, now is the perfect time as the spring viewing season is currently underway. Be sure to handle them with care and be attentive to the snake’s comfort level and signs of stress. They can also assist with snake handling, as it is permitted to pick up one snake at a time. To enhance your visit, knowledgeable Park Interpreters are available on-site to offer guidance and answer questions. Choose a warm and sunny day to explore the trail and witness firsthand these fascinating creatures. For those seeking an up-close experience, a 3 km interpretive trail awaits, providing access to four active dens where mating balls often form. Stop in to see the snakes! #exploremb #explorecanada #snakes #snakesoftiktok #snakeħ72 Likes, TikTok video from Travel Manitoba "Did you know that Manitoba is home to the largest gathering of snakes in the world? □ Located approximately 1.5 hours north of Winnipeg in the Interlake region, the Narcisse Snake Dens comes alive each May and September as thousands of red-sided garter snakes emerge in a truly extraordinary sight to behold. original sound - Travel Manitoba.ĭid you know that Manitoba is home to the largest gathering of snakes in the world? □ Located approximately 1.5 hours north of Winnipeg in the Interlake region, the Narcisse Snake Dens comes alive each May and September as thousands of red-sided garter snakes emerge in a truly extraordinary sight to behold. Watch our video and then head to our website to download the trail ➡️ ". 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This FREE pass features a food trail connecting more than 50 restaurants in Manitoba - all serving up delicious perogies. ![]() ![]() Shook sees the fast-food debate as emblematic of a clash between two uniquely American ideals: "It's a fight between personal fulfillment - I want my burger cheap and I want it now," he says, and "the common good - I want to eat it in a beautiful, walkable environment. Anti-drive-through sentiment "is like the litmus test of whether or not you're a true believer or an apostate" in planning, he jokes, while acknowledging that the industry, and likely the drive-through, will continue to play an outsize role in urban development for the foreseeable future. "For planners, the fault line with the fast-food world is the drive-through," says Terry Shook, the cofounder of the firm Shook Kelley, which specializes in urban planning services for the food and beverage industry. 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There is even beer on tap, including Beach Bell - a "Mexican-style amber lager," according to the company, produced by a local microbrewery "specifically to complement the Taco Bell menu."ĭubbed a Taco Bell "Cantina," the company has been rolling this new prototype out across the country, with plans to open 300 sites by 2022, all of them without a drive-through window. That year, the company opened a prototype restaurant in Newport Beach - an upscale community in Orange County - with murals by local artists, no drive-through, and enormous windows that crank open to let in the balmy air of the Pacific. This dining experience checks many of the boxes of the shop-local ethos, the long-ascendant trend, which, in 2017, Taco Bell decided it wanted to get in on. Most of the oceanfront was developed decades ago and is subject to strict zoning rules and design standards that maintain an eclectic, pedestrian-friendly environment. A SoCal beachside taqueria is likely independently owned, or perhaps part of a small regional chain. The typical vibe is airy and relaxed, with outdoor seating and splashes of sunset pastels on the walls and furnishings. Photo courtesy Taco Bell.Īlong the Southern California coastline, a surfer's paradise, it's not hard to find a walk-up taqueria to grab a quick, inexpensive, and relatively healthy Mexican meal after a day in the sun. The Taco Bell Cantina in Newport Beach, California, opened in 2017 and was the prototype for the chain's new concept: restaurants with beer on tap and no drive-through windows. Membership for Allied Professionals & CitizensĮducation, Work, and Experience Verification ![]() ![]() ![]() High-performance OpenGL graphics set the industry standard for excellence in astronomy software. Web-delivered multimedia reveals the science of the solar system, stars, galaxies, and the known universe. 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Local backup: Local backup refers to a backup when the destination disk is kept close to the source disk. ![]() Files need to be individually compressed if required. But unlike full backup, mirror backup doesn’t allow compression of all files together. Mirror backup: Mirror backup is quite similar to a full backup. If the source disk has a change of data or new data was added to it, then incremental backup automatically adds the newly created extra data only.ĭisk imaging: Disk imaging is the process of creating an archive of the source disk to a destination disk, which can be later used for making more copies of the hard drive.ĭisk cloning: Disk cloning creates a clone of the source disk into another hard drive. Incremental backup: Incremental backup acts as an add-on to the already existing backup. The ten open source backup tools included in this list are full-featured, offering an expansive list of capabilities for a variety of users.įull disk backup: Copying the complete source data files, including the associated settings and configurations of the whole computer system or hard drive, is called full disk backup.ĭifferential backup: Copying only those files that have changed since the last backup refers to the process of differential backup. With source code that anyone can inspect, modify or enhance, open source backup software is easily managed, and is designed to be publicly accessible and maintained by organisations with a specific mission in mind. Some of the software also offers the flexibility to back up data online. ![]() Apart from backup, you can also restore data through this software. In some cases, you can also back up registry data along with normal data. Most backup software can save the backup in local storage or in a portable storage device. 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Since this scope has 3-6x zoom, the upgrade in thermal resolution for minimal pixilation and higher thermal sensitivity will prove to be valuable from the center to the edges of the FOV (field of view) at every power setting. While we’re not necessarily concerned with image scales for photos or recording, we do want better, stable, and high detail and resolution when we zoom in on a target. Uses the latest ATN Obsidian LT Core with 12-micron sensors to give you the best. 320x240 is technically medium resolution, but in a scope at this price, it’s exceptional and can be considered high-end. The TICOLT thermal clip-on system for your traditional glass scope. ![]() The video also shows footage of deer at various ranges of approximately 25-75 yards. To have 320x240 resolution in a thermal scope at this price point, the Thor LT 320 offers unbelievable quality its price range. First coyote hunt with the ATN Thor HD 384 4.5-18X thermal scope. ![]()
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