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Johnson Company utiliza el mtodo de asignacin para contabilizar las cuentas por cobrar incobrables. El gasto por deudas incobrables se establece como un porcentaje de

Johnson Company utiliza el mtodo de asignacin para contabilizar las cuentas por cobrar incobrables. El gasto por deudas incobrables se establece como un porcentaje de las ventas a crdito. Para 2013, las ventas netas a crdito totalizaron $4,900,000 y el porcentaje estimado de insolvencia es de 1.90%. La provisin para cuentas incobrables tena un saldo acreedor de $46,000 al inicio de 2013 y $42,000, despus de asientos de ajuste, al cierre de 2013.

Si la empresa utiliza el mtodo de cancelacin directa, cul sera el gasto por deudas incobrables para 2013?

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