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?120,000 ??72,000 ?35,000 ?13,000 $262,000 $107,000 $49,000 $28,000 $40,000 $38,

ID: 2445223 • Letter: #

Question

?120,000

??72,000

?35,000

?13,000

$262,000

$107,000

$49,000

$28,000

$40,000

$38,000

3%

7%

12%

24%

60%

$??42,400

$??3,210

$?3,430

$?3,360

$?9,600

$22,800

Instructions

Journalize and post the adjusting entry for bad debts at December 31, 2013. (Use T-accounts.)

1.  

2.  

Journalize the adjusting entry for bad debts at December 31, 2014, assuming that the unadjusted balance in Allowance for Doubtful Accounts is a debit of $1,400 and the aging schedule indicates that total estimated bad debts will be $36,700.

Presented below is an aging schedule for Bosworth Company. Customer Total Not Yet Due Number of Days Past Due 1-30 31-60 61-90 Over 90 Aneesh $?24,000 $?9,000 $15,000 Bird ??30,000 $?30,000 Cope ??50,000 ???5,000 ??5,000 $40,000 DeSpears ??38,000 $38,000 Others

?120,000

??72,000

?35,000

?13,000

$262,000

$107,000

$49,000

$28,000

$40,000

$38,000

Estimated percentage uncollectible

3%

7%

12%

24%

60%

Total estimated bad debts

$??42,400

$??3,210

$?3,430

$?3,360

$?9,600

$22,800

At December 31, 2013, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $8,000.

Instructions

(a)  

Journalize and post the adjusting entry for bad debts at December 31, 2013. (Use T-accounts.)

(b)   Journalize and post to the allowance account these 2014 events and transactions:

1.  

March 1, a $600 customer balance originating in 2013 is judged uncollectible.

2.  

May 1, a check for $600 is received from the customer whose account was written off as uncollectible on March 1. (c)  

Journalize the adjusting entry for bad debts at December 31, 2014, assuming that the unadjusted balance in Allowance for Doubtful Accounts is a debit of $1,400 and the aging schedule indicates that total estimated bad debts will be $36,700.

Explanation / Answer

a. Total Estimated Bad Debts = 42,400

Credit Balance of Allowance = 8,000

Amount required to be transferred = 42,400 - 8,000 = $34,400

Journal Entry:

b. Journal entries:

c) Journal Entry:

Allowance for Doubtful Debts = 1400 + 36700 = 38,100

Date Account Title Debit Credit xxx Bad Debts Expenses 34,400 Allowance for Doubtful Debts 34,400
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