=+EX 9-13 Entries for bad debt expense under the direct write-off and allowance methods obj. 5

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c. $6,025 higher The following selected transactions were taken from the records of Burrito Company for the year ending December 31, 2010:

Mar. 13. Wrote off account of B. Hall, $4,200.

Apr. 19. Received $3,000 as partial payment on the $7,500 account of M. Rainey. Wrote off the remaining balance as uncollectible.