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The Blunt Company makes credit sales of 21,000 during themonth of February 2007.

ID: 2447754 • Letter: T

Question

The Blunt Company makes credit sales of 21,000 during themonth of February 2007. During 2007 collections are received onFebruary sales of 20,400, accounts representing $600 of these salesare written off as uncollectable, and a $100 account previouslywritten off is collected. Required Prepare the journal entries necessary to record the precedinginformation if (1) bad debts are estimated as 3% of sales at the ofsale, (2) the bad debts are recorded as they actuallyoccur. The Blunt Company makes credit sales of 21,000 during themonth of February 2007. During 2007 collections are received onFebruary sales of 20,400, accounts representing $600 of these salesare written off as uncollectable, and a $100 account previouslywritten off is collected. Required Prepare the journal entries necessary to record the precedinginformation if (1) bad debts are estimated as 3% of sales at the ofsale, (2) the bad debts are recorded as they actuallyoccur.

Explanation / Answer

1. Accounts Receivable   21,000.00     Sales                             21,000.00 Bad Debt Expense (21,000x0.03)    630.00     Allowance for DoubtfulAccounts         630.00 Cash     20,400.00      Accounts Receivable  24,400.00 Allowance for DoubtfulAccounts    600.00      AccountsReceivable                        600.00 Accounts Receivable       100.00      Allowance for Doubtful Accounts100.00 Cash        100.00       AccountsReceivable   100.00 2.    Accounts Receivable 21,000.00            Sales                                 21,000.00 Cash                                 20,400.00       AccountsReceivable                20,400.00 Bad Debt Expense      600.00        AccountsReceivable   600.00 Accounts Receivable      100.00      Bad DebtExpense          100.00 Cash                             100.00    AccountsReceivable          100.00    
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