During the year December 31, 2018, Samar Company revealed the following events:   - A counting error relating to inventory on December 31, 2020 was discovered. This required a reduction in the carrying amount of inventory on that date of P2,000,000.   - The provision for uncollectible accounts receivable on December 31, 2020 was P500,000. During 2021, an amount of P800,000 was written off the December 31, 2020 accounts receivable.   REQUIRED: What pretax adjustment is required to restate retained earnings on January 1, 2021? a. 2,000,000 b. 2,500,000 c. 2,300,000 d. 0

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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During the year December 31, 2018, Samar Company revealed the following events:
 
- A counting error relating to inventory on December 31, 2020 was discovered. This
required a reduction in the carrying amount of inventory on that date of P2,000,000.
 
- The provision for uncollectible accounts receivable on December 31, 2020 was
P500,000. During 2021, an amount of P800,000 was written off the December 31,
2020 accounts receivable.
 
REQUIRED:
What pretax adjustment is required to restate retained earnings on January 1, 2021?
a. 2,000,000
b. 2,500,000
c. 2,300,000
d. 0
 
 
 
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