a. No separate books are maintained for the joint operation.

A's Books B's Books

Debit Credit Debit Credit
a. Joint Operation 200 a. Joint Operation 200
Inventory 200 Payable to A 200

b. Freight 10 b. Freight 10
Cash 10 Payable to A 10

c. Joint Operation 400 c. JO - Cash 400

Payable to C 400 Payable to C 400

d. Joint Operation 100 d. Joint Operation 500

Payable to B 100 JO - Cash 400
Accounts Payable 100

e. Receivables from B 1,600 e. JO - Cash 1,600

Joint Operation 1,600 Joint Operation 1,600

f. Joint Operation 110 f. Joint Operation 110

Payable to B 110 Cash 110

b. Separate books are maintained for the joint operations.

B's & C's Books A's Books
Debit Credit Debit Credit
a. Joint Operation 200
Inventory 200

B's & C's Books A's Books

Debit Credit Debit Credit
b. Freight 10
Cash 10

A's & B's Books C's Books

Debit Credit Debit Credit
c. Joint Operation 400
Cash 400

A's & C's Books B's Books

Debit Credit Debit Credit
d. Joint Operation 100
Accounts Payable 100
A's, B's & C's Books
Debit Credit

A's & C's Books B's Books

Debit Credit Debit Credit
f. Joint Operation 110
Cash 110
 C's Books
Debit Credit
a. Joint Operation 200
Payable to A 200

b. Freight 10
Payable to A 10

c. Joint Operation 400

Cash 400

d. Joint Operation 100

Payable to B 100

e. JO - Cash 1,600
Joint Operation 1,600

f. Joint Operation 110

Payable to B 110

JO's Books
Debit Credit
a. Inventory 200
A, Capital 200

JO's Books
Debit Credit
b. Freight 10
A, Capital 10

JO's Books
Debit Credit
c. Joint Operation 400
C, Capital 400

JO's Books
Debit Credit
d. Purchases 500
Cash 400
B, Capital 100
 JO's Books
Debit Credit
e. Cash 1,600
Sales 1,600

JO's Books
Debit Credit
f. Joint Operation 110
B, Capital 110