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Murty Company began operations in January 2014 and had the following summary tra

ID: 2451004 • Letter: M

Question

Murty Company began operations in January 2014 and had the following summary transactions:

Total sales for 2014 amounted to $1,250,000, 60% of which were on credit.

The accounts collected during the year totaled $530,000.

Accounts Receivable write-offs totaled $8,000 during the year.

The Allowance for Doubtful Accounts had Zero balance.

Required:

1. Assume Murty Company uses the Allowance method for Bad Debt Expense and the Bad Debt Expense is estimated to be 8% of Accounts Receivable at the end of the year. Please determine the Bad Debt Expense for the year.

2. Prepare the journal entries needed to record the Write-offs first; and then Bad Debt Expense under the Allowance Method. Please determine the Net Accounts Receivable balance at the end of the year.

3. Why does GAAP require the Allowance method to be used for Bad Debt Expense? (Use point form)

Explanation / Answer

Murty Company began operations in January 2014 and had the following summary tra