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SITUATION 9 The following information pertains to Bangui Corporation: Credit sales for the year-ended December 31, 2020 450,000 Credit balance in allowance for bad debts, Jan. 1, 2020 10,800 Bad debts written off during 2020 18,000 According to past experience, 3% of Bangui's credit sales have been uncollectible. 16. What amount of provision is made for bad debt expense for the year ended December 31, 2020? 17. What amount should be reported as allowance for uncollectible accounts at year-end? SITUATION 10 On December 27, 2020, Badoc Co. received a sale order for a credit sale of goods with selling price of P3,000. The goods were shipped by Badoc on December 31, 2020 and were received by the buyer on January 2, 2021. The related shipping costs amounted to P20. Badoc Co. collected the receivable on January 5, 2021. 18. If the sale is FOB destination, freight collect, how much net cash is collected on January 5, 2021? SITUATION 11 Adams Company sold merchandise on credit to Bacarra Company for P1,000,000 on July 2, with terms of 2/10, net/30. On July 9, Bacarra returned P200 worth of merchandise claiming the materials were defective. On July 11, Adams received a payment from Bacarra and credited Accounts Receivable for P450. On July 24, Bacarra Company paid the remaining balance on its account. 19. How much was the total Sales Discounts given to Bacarra during July? 20. What was the total cash received from Bacarra during July