Mosaic’s Company balance sheet at December 31, 2018, reported the following: Accounts receivable...........................................$2,500,000 Allowance for uncollectible...



Mosaic’s Company balance sheet at December 31, 2018, reported the following:


Accounts receivable...........................................$2,500,000


Allowance for uncollectible accounts...................$66,600


The following are the transactions to be taken into consideration for 2019:


a. Total credit sales for 2019 were $3,600,000.


b. 2% of sales were estimated to be uncollectible.


c. The company received cash payments on account during 2019 for $1,000,000


d. Accounts receivable identified to be uncollectible totaled $94,000.


e. December 31, 2019, aging of receivables indicates that $75,000 of the receivables is uncollectible.


Requirements:



2. Prepare the journal entries for the company’s 2019 transactions.


3. Prepare the Accounts receivable and the Allowance for uncollectible Accounts T-accounts based on the information presented above. (Note: The opening balances and the transactions from the journal entries must be recorded in their respective accounts)


4. What is the net realizable value of receivables as at December 31, 2019? (Show workings)



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Jun 09, 2022
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