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On October 31, a customer balance of $1,900 from a prior year was determined to

ID: 2445637 • Letter: O

Question

On October 31, a customer balance of $1,900 from a prior year was determined to be uncollectible and was written off.

On December 31, $580 of bad debts were estimated and recorded for the year.

Prepare journal entries for each transaction above. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

1. Record the service revenue of $33,000 billed on account.

2. Record the write-off of a certain customer account from a prior year which is not collectible totaling $1,900.

3.Record the reversal of the write-off of a $820 customer account.

4. Record the receipt of cash of $820 from the customer.

5.Record the estimated bad debts of $580 for the year

Fraud Investigators Inc. operates a fraud detection service.

Explanation / Answer

Journal Entry

Date

Accounts

Dr.

Cr.

March 31

Account Receivable

33000

    Service Revenue

33000

Oct. 31

Bad Debts

1900

Account Receivable

1900

Dec. 15

Cash

820

Bad Debts Recovered

820

Dec. 31

Bad Debts

580

Account Receivable

580

Date

Accounts

Dr.

Cr.

March 31

Account Receivable

33000

    Service Revenue

33000

Oct. 31

Bad Debts

1900

Account Receivable

1900

Dec. 15

Cash

820

Bad Debts Recovered

820

Dec. 31

Bad Debts

580

Account Receivable

580

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