Mitchell and O’Brien, CPAs, P.C., prepared 600 business and personal tax returns for the filing season ending April 15, 2019, for total billings of $135,000. On May 1, 2020, Mitchell and O’Brien wrote off $2,600 related to the services performed in 2019. The firm determined that, based on past experience, approximately 3% of fees would be uncollectible. Prepare the adjusting journal entry for bad debt on 12/31/2019. Prepare the journal entry to record the defaulted amount on 5/1/2020. Prior to the posting of the adjusting journal entry in #1 above, the balance in the Allowance for Doubtful Accounts is $3,500 (credit). What is the balance in the account at the end of 2019, after the adjusting entry is posted? What is the balance in the account after the entry on May 1, 2020 is posted?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Mitchell and O’Brien, CPAs, P.C., prepared 600 business and personal tax returns for the filing season ending April 15, 2019, for total billings of $135,000.  On May 1, 2020, Mitchell and O’Brien wrote off $2,600 related to the services performed in 2019. The firm determined that, based on past experience, approximately 3% of fees would be uncollectible.

  1. Prepare the adjusting journal entry for bad debt on 12/31/2019.
  2. Prepare the journal entry to record the defaulted amount on 5/1/2020.
  3. Prior to the posting of the adjusting journal entry in #1 above, the balance in the Allowance for Doubtful Accounts is $3,500 (credit).
    1. What is the balance in the account at the end of 2019, after the adjusting entry is posted?
    2. What is the balance in the account after the entry on May 1, 2020 is posted?
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