biowares year - end unadjusted trial balance shows accounts receivable of $36,000 and sales of $470,000…

biowares year - end unadjusted trial balance shows accounts receivable of $36,000 and sales of $470,000. uncollectibles are estimated to be 2% of sales. prepare the december 31 year - end adjusting entry for uncollectibles using the percent of sales method. view transaction list journal entry worksheet 1 record the estimate of uncollectibles. note: enter debits before credits. date general journal debit credit december 31
Answer
Explanation:
Step1: Calculate estimated uncollectibles
The uncollectibles are estimated as 2% of sales. Sales are $470,000. So, the estimated uncollectibles amount is $470,000\times 0.02$. $470000\times0.02 = 9400$
Step2: Determine the adjusting - entry accounts
Under the percent - of - sales method, we debit Bad Debt Expense and credit Allowance for Doubtful Accounts for the estimated uncollectibles amount.
Answer:
| Date | General Journal | Debit | Credit |
|---|---|---|---|
| December 31 | Bad Debt Expense | 9400 | |
| Allowance for Doubtful Accounts | 9400 |