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Emerz Corporation had sales of $850,000, of which 20% were cash sales. As of yea

ID: 2456526 • Letter: E

Question

Emerz Corporation had sales of $850,000, of which 20% were cash sales. As of year-end, the balance in the Allowance for Uncollectible Accounts before adjusting for bad debts was a $400 debit. The company estimates bad debts as 10% of ending accounts receivable or 1.5% of credit sales. What is the balance in the Allowance for Uncollectible Accounts after Emerz Corporation estimates bad debts using a percentage of credit sales?

a. $9,800

b. $10,200

c. $10,600

d. $12,350

e. $12,750

a. $9,800

b. $10,200

c. $10,600

d. $12,350

e. $12,750

Explanation / Answer

Total Sales= 850,000

Total Credit sales (80% of the sales)= 680,000

Total Allowance for Uncollectible Accounts (1.5%of credit sales)=10,200

Already accounted = 400

Balance=$9,800

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