E 6 and 7 please

E6-6 Writing off accounts receivable firm, has decided to write off the S1 the effects on the accounts an e $13,000 accounts and finan- Quantum Technologies, a computer consulting balance of an account owed by a customer. Illustrate cial statements to record the write-off (a) assuming that and (b) assuming that the allowance method is use the direct write-off method is used E6-7 Estimating doubtful accounts Easy Rider International is a wholesaler of motorcycle supplies. An aging of the company' accounts receivable on December 31, 20Y3, and a historical analysis of the percentage of uncollectible accounts in each age category are as follows: Percent Uncollectible Balance Age Interval Not past due 1-30 days past due 31-60 days past due 61-90 days past due 91-180 days past due Over 180 days past due 196 $1,850,000 750,000 100,000 60,000 45,000 25,000 $2,830,000 14 60 90 Estimate what the balance of Allowance for Doubtful Accounts should be as of Decem- ber 31, 20Y3