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Can I please get detailed answer for this. I am trying to understand the process

ID: 2486652 • Letter: C

Question

Can I please get detailed answer for this. I am trying to understand the process to get to the answer.

18 Accounts receivable entries LO1,2,3 the 00 and During the 2015-16 financial year CE Electronics entered into the following transactions Sales on account Collections of credit sales Write off accounts deemed uncollectible Received payments on accounts previously written off $1 400000 1225000 20000 7 500 was of On its 30 June 2016 statement of financial position, CE reported gross accounts receivable of $707000 and an allowance account of $43000 Required Prepare all journal entries to record each of the transactions that occurred in 2015-16 and the journal entry to record bad debt expense at 30 June 2016, assuming that 7 per cent of accounts receivable at 30 June are un

Explanation / Answer

Answer:

Journal Entries;

1. Sales on Account

Dr. Sundry Debtors        $ 1,400,000

Cr. Sales                                             $ 1,400,000

2. Collections of Credit Sales

Dr. Cash or Bank            $ 1,225,000

Cr. Sundry Debtors                               $ 1,225,000

3. Write off accounts deemed uncollectible

Dr. Bad Debts            $ 20,000

Cr. Sundry Debtors                $ 20,000

4. Receipts on accounts previously written off

Dr. Cash or Bank         $ 7,500

Cr. Bad Debts                       $ 7,500

On 30.06.2016

5. Bad Debt allowance as on 30.06.2016 is $ 43,000 and expected bad debts = 7% of $ 707,000 = $ 49,490; therefore increase in bad debts allowance is $ 49,490 - $ 43,000 = $ 6,490

Dr. Bad Debt Allowance          $ 6,490

Cr. Sundry Debtors                   $ 6,490

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