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Grover Inc. uses the allowance method to account for uncollectible accounts expense. Grover Inc. experienced the following four accounting events in Year 1: 1. Recognized

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Grover Inc. uses the allowance method to account for uncollectible accounts expense. Grover Inc. experienced the following four accounting events in Year 1: 1. Recognized $92,000 of revenue on account. 2. Collected $78,000 cash from accounts receivable. 3. Wrote off uncollectible accounts of $720. 4. Recognized uncollectible accounts expense Grover estimated that uncollectible accounts expense will be 1 percent of sales on account Required Show the effect of each event on the elements of the financial statements, using a horizontal statements model like the one shown here. Use the following coding scheme to record your answers: increase is, decrease is - leave the cell blank for not affected. In the cash flow column, indicate whether the item is an operating activity (OA), Investing activity (1A), or financing activity (FA). The first transaction is entered as an example, Event No. Assets Liabilities GROVER INC. Horizontal Statements Model Equity Income Statement Retained Earnings Revenue Expense = Net Income Cash Flow 1 2 + 3 4. On May 1, Year 1, Benz's Sandwich Shop loaned $10,000 to Mark Henry for one year at 6 percent interest. Required a. What is Benz's interest income for Year 1? b. What is Benz's total amount of receivables at December 31, Year 1? c. How will the loan and interest be reported on Benz's Year 1 statement of cash flows? d. What is Benz's interest income for Year 2? e. What is the total amount of cash that Benz's will collect in Year 2 from Mark Henry? f. How will the loan and interest be reported on Benz's Year 2 statement of cash flows? g. What is the total amount of interest that Benz's earned on the loan to Mark Henry? a. Interest income b. Receivables c. d. Interest income e. Cash 1. 9. Interest earned Luna Company accepted credit cards in payment for $6,000 of services performed during July. The credit card company charged Luna a 4 percent service fee; it paid Luna as soon as it received the invoices. Required Based on this information alone, what is the amount of net income earned during the month of July? Net incomo nits Cortez Company sells chairs that are used at computer stations. Its beginning inventory of chairs was 100 units at $60 per unit . During the year, Cortez made two batch purchases of this chair. The first was a 150-unit purchase at $68 per unit the second was a 200-unit purchase at $72 per unit. During the period, it sold 270 chairs. Required Determine the amount of product costs that would be allocated to cost of goods sold and ending inventory, assuming that Cortez uses a. FIFO b. LIFO c. Weighted average FIFO LIFO Weighted Average Cost of goods sold Ending inventory

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