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Given Information Beginning Accounts Receivable Beginning Allowance for Doubtful Accounts 3,258,967 162,948 75,361,487 Credit Sales Cash Sales Accounts Written Off Accounts Written off Collected

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Given Information Beginning Accounts Receivable Beginning Allowance for Doubtful Accounts 3,258,967 162,948 75,361,487 Credit Sales Cash Sales Accounts Written Off Accounts Written off Collected Collections of Credit Sales Estimated % of A/R to be Uncollected Questions What is the ending balance in Accounts Receivable? What is the balance in AFDA before adjustment? What is the ending balance in AFDA after adjustment? What is the amount of the adjustment to AFDA? What is the net realizable value of A/R? 12,357,159 185,497 7,500 76,102,364 6.50%

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