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Bonita Company estimates uncollectible accounts using the allowance method at De

ID: 2575221 • Letter: B

Question

Bonita Company estimates uncollectible accounts using the allowance method at December 31. It prepared the following aging of receivables analysis. DaysPast 1 to 30 31 to 60 61 to 90 Over 90 Total Current to 30 31 to 60 Accounts receivable $110,00 68,000 17,000 10,000 5% 8,000 8% 7,00 13% 1% 2% Percent uncollectibl a. Estimate the balance of the Allowance for Doubtful Accounts using the aging of accounts b. Prepare the adjusting entry to record Bad Debts Expense using the estimate from part a. Assume c. Prepare the adjusting entry to record Bad Debts Expense using the estimate from part a. Assume receivable method. the unadjusted balance in the Allowance for Doubtful Accounts is a $550 credit. the unadjusted balance in the Allowance for Doubtful Accounts is a $300 debit.

Explanation / Answer

a.

Balance of Allowance for Doubtful Accounts using the ageing of accounts receivable method = 680+340+500+640+910 = 3,070.

b.

Journal entry

c.

Journal entry

Current 1 to 30 31 to 60 61 to 90 Over 90 Accounts receivable 68,000 17,000 10,000 8,000 7,000 Percentage uncollectible 1% 2% 5% 8% 13% Amount 680 340 500 640 910