EX 9-14 Entries for bad debt expense under the direct write-off and allowance methods Obj. 5 MEERCESTEA CERTE The following selected transactions were taken from the records of Rustic Tables Company for the year ending December 31: Show Me How Excel- June 8. Wrote off account of Kathy Quantel, $8,440. Aug. 14. Received $3,000 as partial payment on the $12,500 account of Rosalie Oakes. Wrote off the remaining balance as uncollectible. Oct. 16. Received the $8,440 from Kathy Quantel, whose account had been written off on June 8. Reinstated the account and recorded the cash receipt. Dec. 31. Wrote off the following accounts as uncollectible (record as one journal entry): Details Wade Dolan $4,600 Greg Gagne 3,600 Amber Kisko 7,150 Shannon Poole 2,975 Niki Spence 6.630 31. If necessary, record the year-end adjusting entry for uncollectible accounts.

EX 9-14 Entries for bad debt expense under the direct write-off and allowance methods Obj. 5 The following selected transactions were taken from the records of Rustic Tables Company for the year ending December 31 : June 8. Wrote off account of Kathy Quantel. \\( \\$ 8,490 \\). Aug. 14. Received 53,000 as partial paynent on the s12,500 account of Rosalie Oakes. Wrote off the remaining balance as uncollectible. Oct, 16. Received the \\( \\$ 8,4 \\) io from Kathy Quantel, whose account had been written off on June 8. Reinstated the account and tecorded the cash receipt. Dec. 31. Wrote off the following accounts as uncollectible (record as one journal entry): 31. If necessiry, record the year-end adjusting entry for uncollectible accounts. Aug. 14. Recehed 53,000 as partial payenent on the 512,500 account of Rowalie Oakes. Wrote off the rensining balance as uncollectihic. Oct. 16. Recerved the s8, tto from Kathy Quanacl, whose account bad been minten of on Jone 8. Reinstated the accouint and reconded the east receipe Dec 31. Wrote of the following accounts as uncolectible (record as bec pirmal entry) Detalls a. Journalize the transactions under the direct write off method. b. Journalize the tamactions under the allowance method, assuming that the alowance account had a beginning credit batance of 336.000 on january 1 and to company uses the analysu of receivables method. func Tables Company prepared the following aging schedule for its accounts recelvable