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b) JMK Corp. had the following situations during the last 4 years of operation:

ID: 2415819 • Letter: B

Question

b) JMK Corp. had the following situations during the last 4 years of operation: i. The Allowance for Uncollectible Accounts has a $2,100 credit balance prior to adjustment. Net credit sales during 2011 are $750,000, and 4% are estimated to be uncollectible. Accounts Receivable has a balance of $125,000 on Dec 31, 2011. ii. The Allowance for Uncollectible Accounts has a $1,200 debit balance prior to adjustment. Based on an aging schedule of accounts receivable prepared on December 31, 2012, $18,500 of accounts receivable are estimated to be uncollectible. Accounts Receivable has a balance of $110,000 on Dec 31, 2012. iii. The Allowance for Uncollectible Accounts has a $1,400 credit balance prior to adjustment. Based on an aging schedule of accounts receivable prepared on December 31, 2013, $25,000 of accounts receivable are estimated to be uncollectible. Accounts Receivable has a balance of $98,000 on Dec 31, 2013. iv. The Allowance for Uncollectible Accounts has a $750 debit balance prior to adjustment. Net credit sales during 2014 are $800,000, and 3% are estimated to be uncollectible. Accounts Receivable has a balance of $135,000 on Dec 31, 2014.

Explanation / Answer

1)

2)18,500 + 1,200 = 19,700

3)25,000 - 1400 = 23,600

4)800,000 @3% = 24,000

Bad debts expense $30,000 To Allowance for doubtful debts $30,000