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Information related to Mingenback Company for 2015 is summarized below. Total cr

ID: 2448325 • Letter: I

Question

Information related to Mingenback Company for 2015 is summarized below.

Total credit sales $2,594,000

Accounts receivable at December 31 895,000

Bad debts written off 32,900

1.)What amount of bad debt expense will Mingenback Company report if it uses the direct write-off method of accounting for bad debts?

3.) Assume that Mingenback Company estimates its bad debt expense based on 5% of accounts receivable. What amount of bad debt expense will Mingenback record if it has an Allowance for Doubtful Accounts credit balance of $3,300?

4.) Assume that Mingenback Company estimates its bad debt expense based on 5% of accounts receivable. What amount of bad debt expense will Mingenback record if it has an Allowance for Doubtful Accounts debit balance of $3,300?

2.) Assume that Mingenback Company estimates its bad debt expense to be 3% of credit sales. What amount of bad debt expense will Mingenback record if it has an Allowance for Doubtful Accounts credit balance of $4,300?

Explanation / Answer

Solution :

Calculation of bad debts expense to be recognised

1.)What amount of bad debt expense will Mingenback Company report if it uses the direct write-off method of accounting for bad debts?

           32,900

2.) Assume that Mingenback Company estimates its bad debt expense to be 3% of credit sales. What amount of bad debt expense will Mingenback record if it has an Allowance for Doubtful Accounts credit balance of $4,300?

(2594000*3%)

           77,820

3.) Assume that Mingenback Company estimates its bad debt expense based on 5% of accounts receivable. What amount of bad debt expense will Mingenback record if it has an Allowance for Doubtful Accounts credit balance of $3,300?

(895000*0.05)-3300

           41,450

4.) Assume that Mingenback Company estimates its bad debt expense based on 5% of accounts receivable. What amount of bad debt expense will Mingenback record if it has an Allowance for Doubtful Accounts debit balance of $3,300?

(895000*.05) + 3300

           48,050

Calculation of bad debts expense to be recognised

1.)What amount of bad debt expense will Mingenback Company report if it uses the direct write-off method of accounting for bad debts?

           32,900

2.) Assume that Mingenback Company estimates its bad debt expense to be 3% of credit sales. What amount of bad debt expense will Mingenback record if it has an Allowance for Doubtful Accounts credit balance of $4,300?

(2594000*3%)

           77,820

3.) Assume that Mingenback Company estimates its bad debt expense based on 5% of accounts receivable. What amount of bad debt expense will Mingenback record if it has an Allowance for Doubtful Accounts credit balance of $3,300?

(895000*0.05)-3300

           41,450

4.) Assume that Mingenback Company estimates its bad debt expense based on 5% of accounts receivable. What amount of bad debt expense will Mingenback record if it has an Allowance for Doubtful Accounts debit balance of $3,300?

(895000*.05) + 3300

           48,050