Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

The following information is related to December 31, 2016 balances. • Accounts r

ID: 2532695 • Letter: T

Question

The following information is related to December 31, 2016 balances.

• Accounts receivable $1420000

• Allowance for doubtful accounts (credit) (115000)

• Cash realizable value 1230000 During 2017 sales on account were $355000 and collections on account were $234000. Also, during 2017 the company wrote off $20900 in uncollectible accounts. An analysis of outstanding receivable accounts at year end indicated that bad debts should be estimated at $144000. The change in the cash realizable value from the balance at 12/31/16 to 12/31/17 was

1. $146100 increase. 2. $169000 increase. 3. $167000 increase. 4. $192100 increase.

Explanation / Answer

1. $146100 increase

The change in the cash realizable value from the balance at 12/31/16 to 12/31/17 was a:

= $1,420,000 + $355,000 - $234,000 - $20,900 - $144,000 - $1,230,000

= $146,000 increase