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Xercise Cycles Company sells exercise equipment to gyms on account. At year end,

ID: 2524209 • Letter: X

Question

Xercise Cycles Company sells exercise equipment to gyms on account. At year end, the following accounts receivable were uncollected Required: 1) Calculate the number of days unpaid, USING THE EXCEL DAYS FUNCTION (fx). Number of Customer Amount Invoice Date Today's Date Days Unpaid 5/17/201612/31/2016 Fitness Mania Health for Life Holistic Health Options 2,500 2,00012/21/201612/31/2016 12/31/2016 12/5/201612/31/2016 12,750 7,000 4,600 11/29/2016 12/31/2016 Imaze Reimagin Today's Gym World 15,90011/20/2016 12/31/2016 Whole Life Fitness Center Workouts Unlimited Tota 3,800 10/2/2016 12/31/2016 48,550 2) Use the information above to complete the Aging of Accounts Receivable Schedule below. Create a formula for each age category, using the Excel IF and AND FUNCTIONS (fx) to determine where each customer amount belongs The IF statement may include the following arguments: Excel AND FUNCTION (f). Number of Days Unpaid 31-60 Customer 0-30 61-90 Over 90 Total Fitness Mania Health for Life Holistic Health Options Image Reimaging Today's Gym World Whole Life Fitness Center Workouts Unlimited Total Accounts Receivable Estimated uncollectible( 96) Estimated Uncollectible (S) 296 1096 20% 4096 3) Prepare the adjusting journal entry for recording bad debt expense if the Allowance for Doubtful Accounts had the following unadjusted balance: llowance for Doubtful Accounts $250 credit balance Bad Debt Expense Allowance for Doubtful Accounts 4) Prepare the adjusting journal entry for recording bad debt expense if the Allowance for Doubtful Accounts had the following unadjusted balance: llowance for Doubtful $100 debit balance Bad Debt Expense Allowance for Doubtful Accounts

Explanation / Answer

1) Calculation of Number of days unpaid

2) Calculation of Estimated Uncollectibles (Amounts in $)

3) The required allowance for doubtful debts should be $6,540 Credit and the current balance is $250 credit balance, the amount to be adjusted is calculated as follows:-

Bad debt Expense = Desired Balance - Existing Balance

= $6,540 - $250 = $6,290

Journal Entry

Bad Debt Expense $6,290

Allowance for Doubtful Accounts $6,290   

4) Bad Debt Expense = Desired Balance - Existing Balance

= $6,540 - (-$100) = $6,540+$100 = $6,640

Journal Entry  

Bad Debt Expense $6,640

Allowance for Doubtful Accounts $6,640

Customer Amount Invoice Date Today Date No. of days unpaid Fitness Mania 2,500 6/17/2016 12/31/2016 197 days Health for Life 2,000 12/21/2016 12/31/2016 10 days Holistic Health Options 12,750 10/12/2016 12/31/2016 80 days Image Reimaging 7,000 12/5/2016 12/31/2016 26 days Today's Gym World 4,600 11/29/2016 12/31/2016 32 days Whole Life Fitness Center 15,900 11/20/2016 12/31/2016 41 days Workouts Unlimited 3,800 10/2/2016 12/31/2016 90 days Total 48,550