On December 31, 2021, Vaden Corporation had the following account balances related to credit sales and receivables prior to recording adjusting entries:   Accounts receivable                           $350,000 Allowance for doubtful accounts                400 (credit balance) Sales revenue (all credit sales)           1,050,000               Required:   Prepare the necessary year-end adjusting entry to estimate bad debt expense for each of the following independent assumptions:   Accounts Receivable is aged into three categories – Current $210,000, 30 – 60 days past due - $80,000 and >60 days past due - $60,000. Additionally, the amount uncollectible for each category is 5% for current, 10% for 30-60 days and 25% for > 60 days. It is estimated that 2% of credit sales for the year will prove to be uncollectible.

Essentials Of Investments
11th Edition
ISBN:9781260013924
Author:Bodie, Zvi, Kane, Alex, MARCUS, Alan J.
Publisher:Bodie, Zvi, Kane, Alex, MARCUS, Alan J.
Chapter1: Investments: Background And Issues
Section: Chapter Questions
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  1. On December 31, 2021, Vaden Corporation had the following account balances related to credit sales and receivables prior to recording adjusting entries:

 

Accounts receivable                           $350,000

Allowance for doubtful accounts                400 (credit balance)

Sales revenue (all credit sales)           1,050,000

 

            Required:

 

Prepare the necessary year-end adjusting entry to estimate bad debt expense for each of the following independent assumptions:

 

  1. Accounts Receivable is aged into three categories – Current $210,000, 30 – 60 days past due - $80,000 and >60 days past due - $60,000. Additionally, the amount uncollectible for each category is 5% for current, 10% for 30-60 days and 25% for > 60 days.
  2. It is estimated that 2% of credit sales for the year will prove to be uncollectible.
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