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Exercise 9-6 On December 31, 2017, Ling Co. estimated that 2% of its net sales o

ID: 2451356 • Letter: E

Question

Exercise 9-6

On December 31, 2017, Ling Co. estimated that 2% of its net sales of $450,000 will become uncollectible. The company recorded this amount as an addition to Allowance for Doubtful Accounts. On May 11, 2018, Ling Co. determined that the Jeff Shoemaker account was uncollectible and wrote off $1,100. On June 12, 2018, Shoemaker paid the amount previously written off.

Prepare the journal entries on December 31, 2017, May 11, 2018, and June 12, 2018. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)

Date

Account Titles and Explanation

Debit

Credit

(To reverse write-off)

(To record collection of write-off)

Date

Account Titles and Explanation

Debit

Credit

Dec. 31, 2017May 11, 2018June 12, 2017June 12, 2018

Dec. 31, 2017May 11, 2018June 12, 2017June 12, 2018

Dec. 31, 2017May 11, 2018June 12, 2017June 12, 2018

(To reverse write-off)

Dec. 31, 2017May 11, 2018June 12, 2017June 12, 2018

(To record collection of write-off)

Explanation / Answer

Exercise 9-6 On December 31, 2017, Ling Co. estimated that 2% of its net sales o

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