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At December 31, 2011, a company\'s records include the following: Net Sales (all

ID: 2416526 • Letter: A

Question

At December 31, 2011, a company's records include the following:

            Net Sales (all on credit)                                                                   $750,000

            Accounts Receivable at December 31                                            $225,000

            Write-offs of accounts receivable during the year                           $7,100

            Allowance for doubtful accounts at January 1, 2011                       $8,500

23) Assuming the company uses the aging of receivables method and estimates the uncollectible amount at 5% of accounts receivable, what is the required adjusting entry to record bad debt expense for the year?

Bad Debt Expense                   $9.850

                Allowance for Doubtful Accounts   $9,850

Bad Debt Expense                  $2,750

                Accounts Receivable                  $2,750

Bad Debt Expense                  $11,250

                  Allowance for Doubtful Accounts          $11,250

Bad Debt Expense          $10,895

                Accounts Receivable                  $10,895

a.

Bad Debt Expense                   $9.850

                Allowance for Doubtful Accounts   $9,850

b.

Bad Debt Expense                  $2,750

                Accounts Receivable                  $2,750

c.

Bad Debt Expense                  $11,250

                  Allowance for Doubtful Accounts          $11,250

d.

Bad Debt Expense          $10,895

                Accounts Receivable                  $10,895

Explanation / Answer

C) Bad Debts Expense A/c 11250

To Allowance for Doubtful debts 11250

Though the corect option would have been

Bad Debts Expense A/c 2750

To Allowance for Doubtful debts 2750

after adjustment of credit balance of Allowance for doubtful debts.

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