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Eaton Company\'s ledger at the end of the current year shows Accounts Receivable

ID: 2464640 • Letter: E

Question

Eaton Company's ledger at the end of the current year shows Accounts Receivable of $150,000.

Instructions
a. If Allowance for Doubtful Accounts has a credit balance of $4,400 in the trial balance and bad debts are expected to be 10% of accounts receivable, journalize the adjusting entry for the end of the period.
b. If Allowance for Doubtful Accounts has a debit balance of $4,400 in the trial balance and bad debts are expected to be 10% of accounts receivable, journalize the adjusting entry for the end of the period.

Explanation / Answer

a.

Adjusting Journal entry

Accounts/ Explanations

Debit

Credit

Bad Debts Expense

$10,600

Allowance for Doubtful Accounts

$10,600

(Being adjustment entry passed for bad debts)

Workings:

Estimated Bad Debts (150000*10%)

$15,000

Less: Credit Balance of Allowance for Doubtful Accounts

$ (4,400)

Adjustment Amount

$10,600

b.

Adjusting Journal entry

Accounts/ Explanations

Debit

Credit

Bad Debts Expense

$19,400

Allowance for Doubtful Accounts

$19,400

(Being adjustment entry passed for bad debts)

Workings:

Estimated Bad Debts (150000*10%)

$15,000

Add: Debit Balance of Allowance for Doubtful Accounts

$ 4,400

Adjustment Amount

$19,400

a.

Adjusting Journal entry

Accounts/ Explanations

Debit

Credit

Bad Debts Expense

$10,600

Allowance for Doubtful Accounts

$10,600

(Being adjustment entry passed for bad debts)

Workings:

Estimated Bad Debts (150000*10%)

$15,000

Less: Credit Balance of Allowance for Doubtful Accounts

$ (4,400)

Adjustment Amount

$10,600

b.

Adjusting Journal entry

Accounts/ Explanations

Debit

Credit

Bad Debts Expense

$19,400

Allowance for Doubtful Accounts

$19,400

(Being adjustment entry passed for bad debts)

Workings:

Estimated Bad Debts (150000*10%)

$15,000

Add: Debit Balance of Allowance for Doubtful Accounts

$ 4,400

Adjustment Amount

$19,400

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