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At the end of the current year, the accounts receivable account has a debit bala

ID: 2584142 • Letter: A

Question

At the end of the current year, the accounts receivable account has a debit balance of $6,800,000 and sales for the year total $81,500,000. Determine the amount of the adjusting entry to provide for doubtful accounts under each of the following assumptions:

a. The allowance account before adjustment has a debit balance of $68,250. Bad debt expense is estimated at 34 of 1% of sales.

b. The allowance account before adjustment has a debit balance of $68,250. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $575,000.

c. The allowance account before adjustment has a credit balance of $45,000. Bad debt expense is estimated at 12 of 1% of sales.

d. The allowance account before adjustment has a credit balance of $45,000. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $450,000.

Explanation / Answer

a Bad debts expense = 81500000*0.75%= 611250 b Bad debts expense = 575000+68250= 643250 c Bad debts expense = 81500000*0.5%= 407500 d Bad debts expense = 450000-45000= 405000