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The following information is related to December 31, 2016 balances. • Accounts r

ID: 2554778 • Letter: T

Question

The following information is related to December 31, 2016 balances.

Accounts receivable

$3150000

Allowance for doubtful accounts (credit)

(270000)

Cash realizable value

$2880000

During 2017 sales on account were $870000 and collections on account were $516000. Also during 2017 the company wrote off $48000 in uncollectible accounts. An analysis of outstanding receivable accounts at year end indicated that bad debts should be estimated at $324000. The change in the cash realizable value from the balance at 12/31/16 to 12/31/17 was a

$252000 increase.

$354000 increase.

$306000 increase.

$300000 increase.

Accounts receivable

$3150000

Allowance for doubtful accounts (credit)

(270000)

Cash realizable value

$2880000

Explanation / Answer

A. $252,000 increase

The change in the cash realizable value from the balance at 12/31/16 to 12/31/17 was a:

= $3,150,000 + $870,000 - $516,000 - $48,000 - $324,000 - $2,880,000

= $252,000 increase