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At January 1, 2020, Hilly Mountain Flagpoles had Account Receivable of $31,900 and Allowance for Bad Debts had a credit balance of $3,400.

During the year, Hilly Mountain Flagpoles recorded the following:

  1. Recorded sales of $174,700 of which $157,000 was on account and $17,700 was for cash.
  2. Collections on account for the year totaled $132,000.
  3. Write-offs of uncollectible receivables,  $2,400.

Journalize Hilly Mountain Flagpoles transactions that occurred during 2020. The company uses the allowance method.

Journal
DateDescriptionDebitCredit
a.
a.
a.
b.
b.
c.
c.

Post the transactions to the Accounts Receivable and Allowance for Bad Debts T accounts.

Accounts Receivable
DebitCredit
Double lineDouble line

Allowance for Bad Debts
DebitCredit
Double lineDouble line

d. Journalize Hilly Mountain Flagpoles adjustment to record bad debts expense assuming Hilly Mountain Flagpoles estimates bad debts as 5% of accounts receivable.

Post the adjustment to the appropriate T accounts.

Journal
DateDescriptionDebitCredit
d.
d.

Bad Debts Expense
DebitCredit
Double lineDouble line

Allowance for Bad Debts
DebitCredit
Double lineDouble line

Show how Hilly Mountain Flagpoles will report net accounts receivable on its December 31, 2020, Balance Sheet.

HILLY MOUNTAIN FLAGPOLES
Balance Sheet−Partial
December 31, 2020
DescriptionAmount
Subcategory,Assets
Subcategory,Current Assets:
Single line
Single line