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At the beginning of the current period, Accustart Enterprises Ltd. had balances

ID: 2566578 • Letter: A

Question

At the beginning of the current period, Accustart Enterprises Ltd. had balances in Accounts Receivable of $2,094,000 and in Allowance for Doubtful Accounts of $140,000 (credit). During the period, Accustart had credit sales of $4,310,000 with cost of goods sold of $3,071,000 and collections of $5,209,000. It wrote off $179,000 of accounts receivable. However, a $29,000 account written off as uncollectible was recovered before the end of the current period. Uncollectible accounts are estimated to total $76,000 at the end of the period.

Prepare the entries to record sales and collections during the period. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Prepare the entry to record the write off of the $179,000 of accounts deemed uncollectible during the period. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Prepare the entry(ies) to record the collection of the $29,000 account written off as part of the uncollectible accounts. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Prepare the entry to record bad debts expense for the period. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

(1) Prepare T accounts for Accounts Receivable and Allowance for Doubtful Accounts, (2) enter the opening balances, (3) post the journal entries prepared above, and (4) determine the ending balances. (Post entries in the order of journal entries presented in the previous question.)

At the beginning of the current period, Accustart Enterprises Ltd. had balances in Accounts Receivable of $2,094,000 and in Allowance for Doubtful Accounts of $140,000 (credit). During the period, Accustart had credit sales of $4,310,000 with cost of goods sold of $3,071,000 and collections of $5,209,000. It wrote off $179,000 of accounts receivable. However, a $29,000 account written off as uncollectible was recovered before the end of the current period. Uncollectible accounts are estimated to total $76,000 at the end of the period.

Prepare the entries to record sales and collections during the period. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Prepare the entry to record the write off of the $179,000 of accounts deemed uncollectible during the period. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Prepare the entry(ies) to record the collection of the $29,000 account written off as part of the uncollectible accounts. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Prepare the entry to record bad debts expense for the period. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

(1) Prepare T accounts for Accounts Receivable and Allowance for Doubtful Accounts, (2) enter the opening balances, (3) post the journal entries prepared above, and (4) determine the ending balances. (Post entries in the order of journal entries presented in the previous question.)

Debit Credit (To record sales) (To record cost of sales sold) To record collections)

Explanation / Answer

To record sales

To record cost of sales sold

To record collections

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Entry to record the write off of the $179,000

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To reverse write off of Accounts Receivable

To record collection of Accounts Receivable

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To record bad debts expense for the period

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Accounts Receivable

Allowance for doubtful accounts

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ACCUSTART ENTERPRISES LTD.

Statement of Financial Position (partial)

Assets

Accounts Receivable 4,310,000 Sales 4,310,000
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