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Daley Company estimates uncollectible accounts using the allowance method at Dec

ID: 2539146 • Letter: D

Question

Daley Company estimates uncollectible accounts using the allowance method at December 31. It prepared the following aging of receivables analysis.

A. On February 1 of the next period, the company determined that $8,800 in customer accounts is uncollectible; specifically, $1,000 for Oakley Co. and $7,800 for Brookes Co. Prepare the journal entry to write off those accounts.

B. On June 5 of that next period, the company unexpectedly received a $1,000 payment on a customer account, Oakley Company, that had previously been written off in part a. Prepare the entries necessary to reinstate the account and to record the cash received.

Days Past Due Total 0 1 to 30 31 to 60 61 to 90 Over 90 Accounts receivable $ 570,000 $ 396,000 $ 90,000 $ 36,000 $ 18,000 $ 30,000 Percent uncollectible 1 % 2 % 5 % 7 % 10 %

Explanation / Answer

Date General Journal Debit Credit 1-Feb Allowance for doubtful accounts 8,800 Accounts receivable—Oakley Co. 1000 Accounts receivable—Brookes Co. 7,800 5-Jun Accounts receivable—Oakley Co. 1000 Allowance for doubtful accounts 1000 5-Jun Cash 1000 Accounts receivable—Oakley Co. 1000