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1、Chapter9AccountingforReceivablesQUICKSTUDIESQuickStudy9-1(15minutes)1.Cash..............................................................................15,360CreditCardExpense*..................................................640Sales......................
2、..................................................16,000Torecordcreditcardsaleslessfees.*$16,000x4%CostofGoodsSold.....................................................7,000MerchandiseInventory..........................................7,000Torecordcostofsal
3、es.2.AccountsReceivable—CreditCardCos....................17,460CreditCardExpense*..................................................540Sales........................................................................18,000Torecordcreditcardsaleslessfees.*$18,00
4、0x3%CostofGoodsSold.....................................................7,800MerchandiseInventory..........................................7,800Torecordcostofsales.5dayslaterCash..............................................................................
5、17,460AccountsReceivable—CreditCardCos..............17,460Torecordcashreceipts.QuickStudy9-2(15minutes)1.Oct.31AllowanceforDoubtfulAccounts.........................750AccountsReceivable—D.Elwick....................750Towriteoffaccount.2.*Dec.9AccountsRecei
6、vable—D.Elwick.........................400©McGraw-HillCompanies,2009SolutionsManual,Chapter9525AllowanceforDoubtfulAccounts...................400Toreinstateawritten-offaccount.*Ifthereisastrongbeliefthattheremaining$350willbecollectedsoon,thenthefull$750ba
7、lancecanbereinstated.9Cash.........................................................................400AccountsReceivable—D.Elwick....................400Torecordpaymentonareceivable.QuickStudy9-3(15minutes)1.Dec.31BadDebtsExpense............................
8、.................875AllowanceforDoubtfulAccounts................875Torecordestimateofuncollectibles.Desiredbalanceinallowance=$95,000x1.5%=$1,425cr.Adjustmentrequired=$1,425cr.-$550cr.=$8752.Desiredbalanceina
