At the beginning of the current period, Tarjee Enterprises Ltd. had balances in Accounts Receivable of $2,103,000 and in Allowance for Doubtful Accounts of $146,000 (credit). During the period, Tarjee had credit sales of $4,310,000 with cost of goods sold of $3,121,000 and collections of $5,203,000. It wrote off $187,000 of accounts receivable. However, a $25,000 account written off as uncollectible was recovered before the end of the current period. Uncollectible accounts are estimated to total $78,000 at the end of the period.

1.) the entries to record sales and collections during the period. (Credit account titles are automatically indented when 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

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(To record sales)

_________________________ ______ _______

_________________________ ______ _______

(To record cost of sales sold)

_________________________ ______ _______

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(To record collections)

2.) the entry to record the write off of the $187,000 of accounts deemed uncollectible during the period. (Credit account titles are automatically indented when 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

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_________________________ ______ _______

3.) the entry(ies) to record the collection of the $25,000 account written off as part of the uncollectible accounts. (Credit account titles are automatically indented when 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

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_________________________ ______ _______

(To reverse write-off of account receivable)

_________________________ ______ _______

_________________________ ______ _______

(To record collection of account receivable)

4.) the entry to record bad debts expense for the period. (Credit account titles are automatically indented when 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

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