Call Systems Company, a telephone service and supply company, has just completed its fourth year of operations. The direct write-off method of recording bad debt expense has been used during the entire period. Because of substantial increases in sales volume and the amount of uncollectible accounts, the company is considering changing to the allowance method. Information is requested as to the effect that an annual provision of % of sales would have had on the amount of bad debt expense reported for each of the past four years. It is also considered desirable to know what the balance of Allowance for Doubtful Accounts would have been at the end of each year. The following data have been obtained from the accounts:

					Year of Origin of Accounts Receivable Written Off as Uncollectible
Year	Sales		Uncollectible Accounts Written Off		1st		2nd		3rd		4th
1st	$1,290,000		$1,150		$1,150
2nd	1,680,000		2,850		1,350		$1,500
3rd	2,630,000		11,450		3,300		2,650		$5,500
4th	3,210,000		15,750				3,600		5,350		$6,800

Required:

1. Assemble the desired data. Enter a decrease in the amount of expense as a negative number and all other amounts as positive numbers.

Call Systems Company Bad Debt Expense

Year	Expense Actually Reported	Expense Based on Estimate	Increase (Decrease) in Amount of Expense	Balance of Allowance Account, End of Year
1st	$fill in the blank 7c821ffe5057ffd_1	$fill in the blank 7c821ffe5057ffd_2	$fill in the blank 7c821ffe5057ffd_3	$fill in the blank 7c821ffe5057ffd_4
2nd	fill in the blank 7c821ffe5057ffd_5	fill in the blank 7c821ffe5057ffd_6	fill in the blank 7c821ffe5057ffd_7	fill in the blank 7c821ffe5057ffd_8
3rd	fill in the blank 7c821ffe5057ffd_9	fill in the blank 7c821ffe5057ffd_10	fill in the blank 7c821ffe5057ffd_11	fill in the blank 7c821ffe5057ffd_12
4th	fill in the blank 7c821ffe5057ffd_13	fill in the blank 7c821ffe5057ffd_14	fill in the blank 7c821ffe5057ffd_15	fill in the blank 7c821ffe5057ffd_16