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outstanding receivables will be uncollectible, what will be tne U expense? You M

ID: 2577838 • Letter: O

Question

outstanding receivables will be uncollectible, what will be tne U expense? You MUST doubtful accounts after the year-end adjustment to record bad debt expenser You Ms show your work to get credit. Problem 6 (5 Points) At the close of its first year of operations, December 31, 2017, Ming Company had accounts receivable of $1,620,000, after deducting the related allowance for doubtful accounts. During 2017, the company had charges to bad debt expense of $270,000 and wrote off, as uncollectible, accounts receivable of $120,000. What should the company report on its balance sheet at December 31, 2017, as accounts receivable before the allowance for doubtful accounts? You MUST show your work to get credit.

Explanation / Answer

Closing balance on Dec31, 2017 of Accounts receivables = $16,20,000

Journal for charging bad debt expenses:

Bad debt expense Dr. $270,000

Allowance for doubtful accounts Cr. $270,000

Journal for uncollectible accounts:

Allowance for doubtful accounts Dr. $120,000

Accounts receivables Cr. $120,000

Now, balance in Allowance for doubtful accounts = $(270,000-120,000) = $150,000

The company should report on balance sheet on Dec31,2017 before allowance for doubtful accounts = Closing balance of Accounts receivable + Balance in Allowance for doubtful accounts = $(16,20,000+150,000) = $17,70,000