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Please answer a-d S8-5 Applying the allowance method to account for uncollectibl

ID: 2553900 • Letter: P

Question


Please answer a-d S8-5 Applying the allowance method to account for uncollectibles The Accounts Receivable balance and Allowance for Bad Debts for Signature Lamp Company at December 31, 2017, was $10,800 and $2,000 (credit balance), respectively. During 2018, Signature Lamp Company completed the following transactions: a. Sales revenue on account, $273,400 ignore Cost of Goods Sold). b. Collections on account, $223,000. c. Write-offs of uncollectibles, $5,900, d. Bad debts expense of $5,200 was recorded.

Explanation / Answer

Answer

Transactions

Debit ($)

Credit ($)

Accounts receivables ($)

Allowance for Bad Debts ($)

Opening Balance

10800

2000

a.

Accounts receivables

273400

Sales Revenue

273400

273400

(sale recorded)

b.

Cash

223000

Accounts receivables

223000

-223000

(cash received)

c.

Allowances for Bad Debts

5900

-5900

Accounts receivables

5900

-5900

(final write off of uncollectible)

d.

Bad Debt Expense

5200

Allowances for Bad Debts

5200

5200

(estimated bad debt expenses)

Total / Balance

$507500

$507500

$55300

$1300

Current Assets:

Accounts receivables

$55300

Less: Allowances for Bad Debts

$1300

Net Accounts Receivables

$54000

Transactions

Debit ($)

Credit ($)

Accounts receivables ($)

Allowance for Bad Debts ($)

Opening Balance

10800

2000

a.

Accounts receivables

273400

Sales Revenue

273400

273400

(sale recorded)

b.

Cash

223000

Accounts receivables

223000

-223000

(cash received)

c.

Allowances for Bad Debts

5900

-5900

Accounts receivables

5900

-5900

(final write off of uncollectible)

d.

Bad Debt Expense

5200

Allowances for Bad Debts

5200

5200

(estimated bad debt expenses)

Total / Balance

$507500

$507500

$55300

$1300

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