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DOUBTFUL ACCOUNTS 7. On December 31, at the end of its annual accounting period,

ID: 2758086 • Letter: D

Question

DOUBTFUL ACCOUNTS

7. On December 31, at the end of its annual accounting period, Sabaru estimated its bad debts as one-fourth of 1% of its $1,240,000 of credit sales made during the year, and made an addition to its allowance account equal to that amount. On the following February 3, management decided the$1,390 account of Colin Smith was uncollectible and wrote it off as a bad debt. Two month later, on April 2, Smith unexpectedly paid the amount previously written off. Give the journal entries required to record these events.

Explanation / Answer

31-Dec Profit & Loss A/c 3100       To Provision for Doubtfull Debt 3100 03-Dec Provision for Doubtful Debt 1390          To Colin Smith 1390 02-Apr Cash 1390             To Provision fro Doubtfull Debt 1390