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The general ledger account for Accounts Receivable shows a debit balance of $25,

ID: 2471573 • Letter: T

Question

The general ledger account for Accounts Receivable shows a debit balance of $25,000. Allowance for Uncollectible Accounts has a credit balance of $1,500. Net sales for the year were $250,000. In the past, 3 percent of sales have proved uncollectible, and an aging of accounts receivable resulted in an estimate of $10,000 of uncollectible accounts receivable.

Using the accounts receivable aging method, the entry to record the Uncollectible Accounts Expense is:

Uncollectible Accounts Expense             10,750
     Allowance for Uncollectible Accounts             10,750

Uncollectible Accounts Expense             8,500
     Allowance for Uncollectible Accounts                 8,500

Uncollectible Accounts Expense             11,500
     Allowance for Uncollectible Accounts             11,500

Uncollectible Accounts Expense             10,000
     Allowance for Uncollectible Accounts             10,000

a.

Uncollectible Accounts Expense             10,750
     Allowance for Uncollectible Accounts             10,750

b.

Uncollectible Accounts Expense             8,500
     Allowance for Uncollectible Accounts                 8,500

c.

Uncollectible Accounts Expense             11,500
     Allowance for Uncollectible Accounts             11,500

d.

Uncollectible Accounts Expense             10,000
     Allowance for Uncollectible Accounts             10,000

Explanation / Answer

AS PER THE AGEING OF ACCOUNTS RECEIVABLE EASTMATE WE NEED $10000 CREDIT BALANCE IN THE ALLOWANCES FOR UNCOLLECTIBLE ACCOUNTS.

WE HAVE ALREADY $1500 CREDIT BALANCE IN ALLOWANCES FOR UNCOLLECTIBLE ACCOUNTS.

SO THE BALANCE NOW TO BE CHARGED ($10,000 - $1500) = $8500

THE JOURNAL WILL BE

UNCOLLECTIBLE ACCOUNTS EXPENSE             8,500
     ALLOWANCE FOR UNCOLLECTIBLE ACCOUNTS                 8,500

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