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At the end of the year Ward & Ward money cleaning company has $950,000 of Sales,

ID: 2446434 • Letter: A

Question

At the end of the year Ward & Ward money cleaning company has $950,000 of Sales, Sales Returns & Allowances of $35,000, Accounts Receivable of $290,000, and the Allowance for Doubtful Accounts has a DEBIT balance of $2,500. It estimates that 4% of net sales will become uncollectable next year.

A) What account will be DEBITED in the Adjusting entry?

B) What will be the AMOUNT of the Adjusting entry?

C) What will be the ending balance in the Allowance for Doubtful Accounts?
D) What will be the net cash realizable balance value AFTER the adjustment?

Explanation / Answer

At the end of the year Ward & Ward money cleaning company has $950,000 of Sales, Sales Returns & Allowances of $35,000, Accounts Receivable of $290,000, and the Allowance for Doubtful Accounts has a DEBIT balance of $2,500. It estimates that 4% of net sales will become uncollectable next year.

A) What account will be DEBITED in the Adjusting entry?

Bad Debt Expenses

B) What will be the AMOUNT of the Adjusting entry?

AMOUNT of the Adjusting entry = 39100

C) What will be the ending balance in the Allowance for Doubtful Accounts?

Ending balance in the Allowance for Doubtful Accounts = $ 36,600


D) What will be the net cash realizable balance value AFTER the adjustment?

Net cash realizable balance value AFTER the adjustment = Account Recievable - Allowance for doubtful account

Net cash realizable balance value AFTER the adjustment = 290000 - 36600

Net cash realizable balance value AFTER the adjustment = $ 253,400

Working

Net Sale = Sale - Sales Return & Allowances

Net Sale = 950000-35000

Net Sale = 915000

Accounts Receivable = 290000

Allowance for Doubtful Accounts before adjustment = -2500

Alllowance for Doubtful Account needed at the end = 915000*4%

Alllowance for Doubtful Account needed at the end = $ 36,600

Bad Debt Expenses = Alllowance for Doubtful Account needed at the end - Allowance for Doubtful Accounts before adjustment

Bad Debt Expenses = 36600 - (-2500)

Bad Debt Expenses = 39100

Journal Entry

Account Title & Explaination Debit Credit Bad Debt Expenses 39100 Allowance for Doubtful Accounts 39100