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1. Dillard Corporation had credit sales during the year totaling $4,750,000 and

ID: 2370916 • Letter: 1

Question

1. Dillard Corporation had credit sales during the year totaling $4,750,000 and an ending accounts receivable balance of $650,000 and allowance for doubtful accounts balance of $20,000. Assuming Dillard has a historical bad debt loss rate of 4% and uses the income statement method, what entry will Jordan need to make at the end of the year to record bad debt expense?

so, i tried to calculate 4% bad debt loss of Sales as $190,000 then deducted by $20,000
Bad Debt Expense +170,000; Allowance for Doubtful Accounts +$170,000 (X)
but it says incorrect, i would like to know the answer

2.Assume that a company uses the PERIODIC inventory method. May 1 On hand, 200 units @ $5.00 each May 5 Purchased 400 units @$5.10 each May 6 Sold 500 units @ $10.00 each May 14 Purchased 300 units @$5.20 each May 17 Sold 200 units @ $10.00 each If the company uses the LIFO inventory method, the gross profit for May would be:

cogs = Beginning Inv + Purchases - Ending Inv
3580= 1000 + 2040+1560 - 1020

Gross Profit = NetSales - COGS
3420 = 7000 - 3580

i think its still the right answer as $3420, but there was no number in multiple choice.
i would like to know if any possible solutions are available

Explanation / Answer

1. Dillard Corporation had credit sales during the year totaling $4,750,000 and an ending accounts receivable balance of $650,000 and allowance for doubtful accounts balance of $20,000. Assuming Dillard has a historical bad debt loss rate of 4% and uses the income statement method, what entry will Jordan need to make at the end of the year to record bad debt expense?

so, i tried to calculate 4% bad debt loss of Sales as $190,000 then deducted by $20,000
Bad Debt Expense +170,000; Allowance for Doubtful Accounts +$170,000 (X)
but it says incorrect, i would like to know the answer

Credit sales*bad debt loss rate = 4,750,000*0.04 = 190,000. When they use the income statement method, they do not subtract the current balance of 20,000.

Answer:

Debit: Bad debt expense 190,000

Credit: Allowance for doubtful accounts 190,000



2.Assume that a company uses the PERIODIC inventory method. May 1 On hand, 200 units @ $5.00 each May 5 Purchased 400 units @$5.10 each May 6 Sold 500 units @ $10.00 each May 14 Purchased 300 units @$5.20 each May 17 Sold 200 units @ $10.00 each If the company uses the LIFO inventory method, the gross profit for May would be:

cogs = Beginning Inv + Purchases - Ending Inv
3580= 1000 + 2040+1560 - 1020

Gross Profit = NetSales - COGS
3420 = 7000 - 3580

i think its still the right answer as $3420, but there was no number in multiple choice.
i would like to know if any possible solutions are available

# of units

Cost

Total Cost

# of units

Sales price

Beginning – 5/1

200

5.00

1000

Sale – 5/6

500

10.00

Purchase – 5/5

400

5.10

2040

Sale – 5/17

200

10.00

Purchase – 5/14

300

5.20

1560

Using the periodic inventory method, they would not be constantly updating the inventory, just updating it at the end of the period, and using LIFO, the inventory left in ending inventory would be the earliest ones. They had 200 in the beginning inventory, they bought 700, they sold 700, so they have 200 left in ending inventory. The beginning inventory is cost is $1,000. The 200 ending inventory came from the beginning inventory, 200 @ 5.00 each, so the ending inventory cost is $1,000. The 700 units that make up COGS come from 5/5 and 5/14 purchases, 400 @ 5.10 and 300 @ 5.20, so COGS equals 2040 + 1560 = 3600.

Gross profit = 7,000 – 3600 = $3,400.

Answer: $3,400

# of units

Cost

Total Cost

# of units

Sales price

Beginning – 5/1

200

5.00

1000

Sale – 5/6

500

10.00

Purchase – 5/5

400

5.10

2040

Sale – 5/17

200

10.00

Purchase – 5/14

300

5.20

1560