ACCT1110-Wiley H.W CH08-Question#1

At December 31, 2021, the general ledger and subsidiary ledger for Albert's, a small auto parts store, showed the following:

General Ledger				Accounts Receivable Subsidiary Ledger
Accounts receivable		$73,800		Best Auto Repair		$3,900
Allowance for doubtful accounts		3,700		Browns Repair		23,600
				Custom Repair		0
				Jens Auto Body		32,200
				Luxury Autos		14,100
				Total		$73,800

Jan. 3		Browns Repair paid $19,400 on its account.
4		Custom Repair paid $1,400 on its account that had previously been written off.
8		Jens Auto Body purchased $3,400 of merchandise on account.
9		Antique Auto Repair paid cash for $1,500 of merchandise.
18		Jen's Auto Body returned $700 of the merchandise it purchased on Jan. 8.
19		Luxury Autos paid $14,100 on its account.
20		Jens Auto Body paid $23,900 on its account.
23		Browns Repair purchased $5,100 on account.
25		Custom Repair purchased $10,800 of merchandise on Visa.
26		Luxury Autos purchased $18,600 of merchandise on account.
31		Alberts determined that the Best Auto Repair account receivable was not collectible.

What I want is below 2 questions.

1. Alberts estimated that 10% of accounts receivable is not collectible. Record the required adjustment to the Allowance for Doubtful Accounts for January of 2022. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Account Titles and Explanation

Debit

Credit

2. Prepare a list of customers and the balances of their accounts from the subsidiary ledger. Prove that the total of the subsidiary ledger is equal to the control account balance for January of 2022. (Do not leave any answer field blank. Enter 0 for amounts.)

Best Auto Repair : $ $ Browns Repair : $ Custom Repair: $ Jens Auto Body: $ Luxury Autos: $

Total subsidiary ledgers: $ Balance equals control account of: $

Albert's estimated that 10% of accounts receivable is not collectible. Record the required adjustment to the Allowance for Doubtful Accounts for January of 2022. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Account Titles and Explanation Debit Credit (To record estimate of uncollectible accounts.) Prepare a list of customers and the balances of their accounts from the subsidiary ledger. Prove that the total of the subsidiary ledger is equal to the control account balance for January of 2022. (Do not leave any answer field blank. Enter O for amounts.) Best Auto Repair $ Brown's Repair Custom Repair Jen's Auto Body Luxury Autos Total subsidiary ledgers $ Balance equals control account of $