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Griswold\'s began operations in January, selling inexpensive sunglasses to large

ID: 2511471 • Letter: G

Question

Griswold's began operations in January, selling inexpensive sunglasses to large retailers like Walgreensand other smaller stores. Assume the following transactions occurred during its first six months of operations.

Sold merchandise to Walgreens for $19,000; the cost of these goods to Griswold's was $11,100.

Received payment in full from Walgreens.

Sold merchandise to Bravis Pharmaco on account for $2,900; the cost of these goods to Griswold's was $1,350.

Sold merchandise to Tony’s Pharmacy on account for $7,900. The cost to Griswold's was $4,350.

Sold merchandise to Anjuli Stores on account for $1,900; the cost to Griswold's was $1,150.

Received $6,450 on account from Tony’s Pharmacy.

1. Complete the following aged listing of customer accounts at June 30.

Estimate the Allowance for Doubtful Accounts required at June 30 assuming the following uncollectible rates: one month, 3 percent; two months, 4 percent; three months, 20 percent; more than three months, 30 percent.

2. Estimate the Allowance for Doubtful Accounts required at June 30 assuming the following uncollectible rates: one month, 3 percent; two months, 4 percent; three months, 20 percent; more than three months, 30 percent.

Show how Griswold's would report its accounts receivable on its June 30 balance sheet

What amounts would be reported on an income statement prepared for the six-month period ended June 30?

Griswold's began operations in January, selling inexpensive sunglasses to large retailers like Walgreensand other smaller stores. Assume the following transactions occurred during its first six months of operations.

Explanation / Answer

As on June 30th, following the status: -

Total allowances for doubful accounts = $1236

Accounts receivable on June 30th would be as follows: -

Total sales = 31700

Total receipts = 25450

Allowance for doubtful accounts = $1236

Accounts receivable as on June 30th = 31,700-25,450-1,236 = $5014

The amounts that would be reported on an income statement prepared for the six month period ended June 30 are as follows:

Date Sold to Amount $ Date of receipt No. of months from Sale Dobutful Account Allowanace 1 Jan Walgreens 19,000 Feb 12th 0 1 Mar Bravis Pharma Co. 2,900 4 months 2900*0.3=870 1 Apr Tony's Pharmacy 7,900 June 17 3 months -1450 1450*0.2 =290 1 May Anjuli Stores 1900 2 Months 1900*0.04=76