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Kansas Furniture Mart had sales of $1,150,000 during 20X1, including $600,000 of

ID: 2554751 • Letter: K

Question

Kansas Furniture Mart had sales of $1,150,000 during 20X1, including $600,000 of sales on credit. Balances on December 31, 20X0, were Accounts Receivable, $120,000, and Allowance for Bad Debts, $10,000. For 20X1 collections of accounts receivable were $560,000. Bad debt expense was estimated at 2% of credit sales, as in previous years. Write-offs of bad debts during 20X1 were $9,000. 1. Prepare journal entries concerning the preceding information for 20X1 2. Show the ending balances of the balance sheet accounts on December 31, 20X1 3. Based on the given data, would you advise Eleanor Sarkowski, the president of the store, that the 2% estimated bad debt rate appears adequate?

Explanation / Answer

Answer:-

Journal Entry

Particular

Debit($)

Credit($)

Accounts Receivables

600,000

       To Sales

600,000

( Sales on Credit)

Cash

560,000

        To Accounts Receivables

560,000

( 20*1 Collection of Accounts Receivables)

Allowance for bad debt

9,000

     To Account Receivables

9,000

( Write offs bad debt expenses)

Bad debt Expenses

12,000

     To Allowance for Bad debt

12,000

(Bad debt Expense was estimated 2%on Credit)(600,000*2%)


2. Show the ending balance of the balance sheet accounts on December 31 20*1

Accounts Receivables=120,000+600,000-560,000-9,000

Accounts Receivables=$151,000

Allowance for Bad debt =10,000-9,000+12,000=$13,000

Net Realizable Value of Account Receivables =$151,000-$13,000

Net Realizable Value of Account Receivables =$138,000

Based on the give data, would you advise Eleaner sarkows, the president of the store, that the 2%estimated baddebt rate appears adequate

                It may be a little too much. The Allowance account rose by $2,000 and $2,000 less in Accounts Receivable were written off than the Bad Debt Expense that was charged.

Particular

Debit($)

Credit($)

Accounts Receivables

600,000

       To Sales

600,000

( Sales on Credit)

Cash

560,000

        To Accounts Receivables

560,000

( 20*1 Collection of Accounts Receivables)

Allowance for bad debt

9,000

     To Account Receivables

9,000

( Write offs bad debt expenses)

Bad debt Expenses

12,000

     To Allowance for Bad debt

12,000

(Bad debt Expense was estimated 2%on Credit)(600,000*2%)