Lopez Company began operations on January 1, 2014 During its first two years, the company completed a number of transactions involving sales on credit, accounts receivable collections, and bad debts These transactions are summarized as follows 2014 a Sold $1,353,700 of merchandise (that had cost $978,400) on credit, terms n 30 b Wrote off $18,400 of uncollectible accounts receivable c Received $670,400 cash in payment of accounts receivable d In adjusting the accounts on December 31, the company estimated that 2 10 of accounts receivable will be uncollectible 2015 e Sold $1,584,300 of merchandise (that had cost $1,255,200) on credit, terms n 30 f Wrote off $26,600 of uncollectible accounts receivable g Received $1,373,400 cash in payment of accounts receivable h In adjusting the accounts on December 31, the company estimated that 2 10 of accounts receivable will be uncollectible Required Prepare journal entries to record Lopezs 2014 and 2015 summarized transactions and its year end adjustments to record bad debts expense (The company uses the perpetual inventory system ) (Round your intermediate calculations and final answers to the nearest dollar amount Omit the $ sign in your response ) 2014 General Journal Debit Credit a (Click to select)SalesAllowance for doubtful accountsCashBad debts expenseAccounts receivableInterest expenseAccounts payableNotes payable (Click to select)SalesInterest expenseBad debts expenseAccounts receivableAllowance for doubtful accountsAccounts payableNotes payableCash (Click to select)Notes payableBad debts expenseCashSales revenueMerchandise inventoryAllowance for doubtful accountsAccounts payableCost of goods sold (Click to select)Merchandise inventoryCashSales revenueNotes payableAccounts payableCost of goods soldBad debts expenseAllowance for doubtful accounts b (Click to select)Accounts receivableAllowance for doubtful accountsCashCost of goods soldAccounts payableMerchandise inventoryBad debts expenseSales revenue (Click to select)Accounts receivableSalesCost of goods soldBad debts expenseCashInterest expenseMerchandise inventoryAllowance for doubtful accounts c (Click to select)Accounts payableSalesMerchandise inventoryCashAccounts receivableAllowance for doubtful accountsCost of goods soldBad debts expense (Click to select)Allowance for doubtful accountsCost of goods soldSalesBad debts expenseCashAccounts payableAccounts receivableMerchandise inventory d (Click to select)SalesCashAllowance for doubtful accountsMerchandise inventoryCost of goods soldAccounts payableBad debts expenseAccounts receivable (Click to select)Merchandise inventoryBad debts expenseCashAllowance for doubtful accountsCost of goods soldSalesAcounts payableAccounts receivable 2015 General Journal Debit Credit e (Click to select)Accounts receivableCashAccounts payableBad debts expenseSalesAllowance for doubtful accountsNotes payableInterest expense (Click to select)Allowance for doubtful accountsAccounts receivableNotes payableBad debts expenseInterest expenseCashAccounts payableSales (Click to select)Bad debts expenseAllowance for doubtful accountsAccounts payableMerchandise inventoryCashNotes payableCost of goods soldSales revenue (Click to select)Bad debts expenseCashAccounts payableNotes payableSales revenueMerchandise inventoryAllowance for doubtful accountsAccounts receivable f (Click to select)SalesBad debts expenseAllowance for doubtful accountsMerchandise inventoryCashAccounts payableCost of goods soldAccounts receivable (Click to select)CashBad debts expenseAccounts payableMerchandise inventoryCost of goods soldAllowance for doubtful accountsSalesAccounts receivable g (Click to select)Accounts payableCost of goods soldMerchandise inventorySalesBad debts expenseAllowance for doubtful accountsCashAccounts receivable (Click to select)Bad debts expenseMerchandise inventoryAccounts receivableSalesCost of goods soldAllowance for doubtful accountsAccounts payableCash h (Click to select)Merchandise inventoryCashAllowance for doubtful accountsCost of goods soldSalesBad debts expenseAccounts payableAccounts receivable (Click to select)Cost of goods soldBad debts expenseMerchandise inventoryAccounts payableAccounts receivableAllowance for doubtful accountsCashSales The following information applies to the questions displayed below At December 31, 2015, Ethan Company reports the following results for its calendar year Cash sales $ 1,699,300 Credit sales 2,939,000 In addition, its unadjusted trial balance includes the following items Accounts receivable $ 890,517 debit Allowance for doubtful accounts 15,580 debit There was objective evidence that 11 of a $144,000 debt owed by a debtor, Nathan Company, would most probably be uncollectible An aging analysis of the rest of the accounts receivables indicated that an estimated 5 of these accounts would not be collectible 2 value 10 00 points Required information Required 1 Prepare the adjusting entry for this company to recognize bad debts (Round your intermediate calculations and and final answers to the nearest dollar amount Omit the $ sign in your response ) Date General Journal Debit Credit Dec 31 (Click to select)CashRent expenseOffice suppliesBad debts expenseAccounts payableAccounts receivableAllowance for doubtful accountsSalaries expense (Click to select)CashAccounts payableOffice suppliesBad debts expenseAllowance for doubtful accountsAccounts receivableRent expenseSalaries expense The following information applies to the questions displayed below Carmack Company has credit sales of $2 50 million for year 2015 On December 31, 2015, the companys Allowance for Doubtful Accounts has an unadjusted credit balance of $15,200 Carmack prepares a schedule of its December 31, 2015, accounts receivable by age On the basis of past experience, it estimates the percent of receivables in each age category that will become uncollectible This information is summarized here December 31, 2015 Accounts Receivable Age of Accounts Receivable Expected Percent Uncollectible $ 500,000 Not yet due 1 00 200,000 1 to 30 days past due 1 75 40,000 31 to 60 days past due 6 25 20,000 61 to 90 days past due 31 50 4,000 Over 90 days past due 65 00 4 value 10 00 points Required information Required 1 Estimate the required balance of the Allowance for Doubtful Accounts at December 31, 2015, using the aging of accounts receivable method (Round your intermediate calculations and final answer to the nearest dollar amount Omit the $ sign in your response ) Required balance $ 5 value 10 00 points Required information 2 Prepare the adjusting entry to record bad debts expense at December 31, 2015 (Round your intermediate calculations and final answers to the nearest dollar amount Omit the $ sign in your response ) Date General Journal Debit Credit Dec 31 (Click to select)Allowance for doubtful accountsCashBad debts expenseSalesSales revenueAccounts receivableWages expenseAccounts payable (Click to select)Accounts payableCashSales revenueAccounts receivableAllowance for doubtful accountsSalesBad debts expenseWages expense 6 value 10 00 points The following selected transactions are from Ohlde Company 2014 Dec 16 Accepted a $14,500, 60 day, 8 note dated this day in granting Todd Duke a time extension on his past due account receivable 31 Made an adjusting entry to record the accrued interest on the Duke note 2015 Feb 14 Received Dukes payment of principal and interest on the note dated December 16 Mar 2 Accepted an $7,700, 8 , 90 day note dated this day in granting a time extension on the past due account receivable from Mare Co 17 Accepted a $3,200, 30 day, 7 note dated this day in granting Jolene Halaam a time extension on her past due account receivable Apr 16 Halaam dishonored her note when presented for payment June 2 Mare Co refuses to pay the note that was due to Ohlde Co on May 31 Prepare the journal entry to charge the dishonored note plus accrued interest to Mare Co s accounts receivable July 17 Received payment from Mare Co for the maturity value of its dishonored note plus interest for 46 days beyond maturity at 8 Aug 7 Accepted an $7,250, 90 day, 12 note dated this day in granting a time extension on the past due account receivable of Birch and Byer Co Sept 3 Accepted a $2,890, 60 day, 11 note dated this day in granting Kevin York a time extension on his past due account receivable Nov 2 Received payment of principal plus interest from York for the September 3 note Nov 5 Received payment of principal plus interest from Birch and Byer for the August 7 note Dec 1 Wrote off the Jolene Halaam account against Allowance for Doubtful Accounts Required Prepare journal entries to record these transactions and events (Use 360 days a year Do not round intermediate calculations and round your final answers to the nearest dollar amount Omit the $ sign in your response ) 2014 Date General Journal Debit Credit Dec 16 (Click to select)Notes receivable T DukeInterest receivableCashNotes receivable Mare CoAccounts receivable T DukeAllowance for doubtful accountsNotes receivable YorkInterest revenue (Click to select)Notes receivable T DukeCashNotes receivable Mare CoAllowance for doubtful accountsInterest revenueNotes receivable YorkInterest receivableAccounts receivable T Duke 31 (Click to select)CashAllowance for doubtful accountsAccounts receivable J HalaamNotes receivable YorkInterest revenueInterest receivableAccounts receivable T DukeNotes receivable Mare Co (Click to select)Interest revenueInterest receivableCashAllowance for doubtful accountsAccounts receivable T DukeNotes receivable Mare CoNotes receivable YorkAccounts receivable J Halaam 2015 Date General Journal Debit Credit Feb 14 (Click to select)Interest revenueNotes receivable T DukeCashInterest receivableAllowance for doubtful accountsAccounts receivable T DukeNotes receivable YorkNotes receivable Mare Co (Click to select)Interest receivableNotes receivable T DukeCashNotes receivable YorkInterest revenueAllowance for doubtful accountsAccounts receivable T DukeNotes receivable Mare Co (Click to select)Notes receivable Mare CoAllowance for doubtful accountsNotes receivable YorkNotes receivable T DukeInterest receivableInterest revenueAccounts receivable T DukeCash (Click to select)Notes receivable Mare CoNotes receivable YorkNotes receivable T DukeInterest receivableAccounts receivable T DukeInterest revenueCashAllowance for doubtful accounts Mar 2 (Click to select)Notes receivable T DukeCashAccounts receivable T DukeInterest revenueNotes receivable Mare CoInterest receivableAllowance for doubtful accountsAccounts receivable Mare Co (Click to select)Interest receivableInterest revenueCashNotes receivable Mare CoAccounts receivable T DukeNotes receivable T DukeAllowance for doubtful accountsAccounts receivable Mare Co 17 (Click to select)Notes receivable T DukeInterest receivableAccounts receivable T DukeNotes receivable J HalaamInterest revenueAccounts receivable J HalaamCashAllowance for doubtful accounts (Click to select)Interest receivableNotes receivable T DukeAllowance for doubtful accountsInterest revenueCashNotes receivable J HalaamAccounts receivable T DukeAccounts receivable J Halaam Apr 16 (Click to select)Accounts receivable J HalaamNotes receivable T DukeInterest receivableCashInterest revenueNotes receivable J HalaamAccounts receivable T DukeAllowance for doubtful accounts (Click to select)Accounts receivable J HalaamInterest revenueAccounts receivable T DukeNotes receivable J HalaamAllowance for doubtful accountsCashNotes receivable T DukeInterest receivable (Click to select)Notes receivable T DukeCashAccounts receivable T DukeInterest revenueAllowance for doubtful accountsInterest receivableAccounts receivable J HalaamNotes receivable J Halaam June 2 (Click to select)Accounts receivable Mare CoNotes receivable Mare CoAllowance for doubtful accountsInterest revenueNotes receivable YorkInterest receivableNotes receivable J HalaamCash (Click to select)Allowance for doubtful accountsInterest revenueCashAccounts receivable Mare CoNotes receivable Mare CoInterest receivableNotes receivable YorkNotes receivable J Halaam (Click to select)Notes receivable YorkNotes receivable J HalaamNotes receivable Mare CoInterest receivableInterest revenueAllowance for doubtful accountsCashAccounts receivable Mare Co July 17 (Click to select)Accounts receivable J HalaamInterest receivableNotes receivable Mare CoAllowance for doubtful accountsAccounts receivable Mare CoInterest revenueCashAccounts receivable T Duke (Click to select)Accounts receivable Mare CoAccounts receivable J HalaamNotes receivable Mare CoInterest revenueAccounts receivable T DukeCashAllowance for doubtful accountsInterest receivable (Click to select)Interest receivableAccounts receivable Mare CoAccounts receivable T DukeInterest revenueAllowance for doubtful accountsCashNotes receivable Mare CoAccounts receivable J Halaam Aug 7 (Click to select)Allowance for doubtful accountsNotes receivable Birch and ByerInterest revenueCashInterest receivableNotes receivable Mare CoAccounts receivable Mare CoAccounts receivable Birch and Byer (Click to select)Notes receivable Birch and ByerInterest revenueAccounts receivable Birch and ByerInterest receivableCashNotes receivable Mare CoAccounts receivable Mare CoAllowance for doubtful accounts Sept 3 (Click to select)Interest receivableAccounts receivable YorkAccounts receivable T DukeCashInterest revenueNotes receivable T DukeAllowance for doubtful accountsNotes receivable York (Click to select)Notes receivable YorkAccounts receivable YorkAllowance for doubtful accountsNotes receivable T DukeAccounts receivable T DukeInterest revenueCashInterest receivable Nov 2 (Click to select)Notes receivable Mare CoCashAllowance for doubtful accountsAccounts receivable T DukeInterest revenueInterest receivableNotes receivable T DukeNotes receivable York (Click to select)Notes receivable Mare CoNotes receivable YorkInterest revenueCashAllowance for doubtful accountsAccounts receivable T DukeInterest receivableNotes receivable T Duke (Click to select)Notes receivable T DukeAllowance for doubtful accountsNotes receivable YorkInterest revenueInterest receivableAccounts receivable T DukeCashNotes receivable Mare Co 5 (Click to select)Allowance for doubtful accountsAccounts receivable Birch and ByerCashAccounts receivable Mare CoNotes receivable Birch and ByerInterest receivableInterest revenueNotes receivable T Duke (Click to select)Allowance for doubtful accountsInterest receivableNotes receivable T DukeNotes receivable Birch and ByerAccounts receivable Mare CoInterest revenueAccounts receivable Birch and ByerCash (Click to select)Notes receivable T DukeAllowance for doubtful accountsNotes receivable Birch and ByerCashInterest receivableInterest revenueAccounts receivable Birch and ByerAccounts receivable Mare Co Dec 1 (Click to select)Accounts receivable J HalaamAccounts receivable T DukeCashAllowance for doubtful accountsNotes receivable YorkNotes receivable Mare CoInterest receivableInterest revenue (Click to select)Allowance for doubtful accountsNotes receivable YorkAccounts receivable T DukeCashNotes receivable Mare CoInterest revenueAccounts receivable J HalaamInterest receivable

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Lopez Company began operations on January 1, 2014. During its first two years, the company completed a number of transactions involving sales on credit, accounts

Lopez Company began operations on January 1, 2014. During its first two years, the company completed a number of transactions involving sales on credit, accounts receivable collections, and bad debts. These transactions are summarized as follows.

*2014*
a.	Sold $1,353,700 of merchandise (that had cost $978,400) on credit, terms n/30.
b.	Wrote off $18,400 of uncollectible accounts receivable.
c.	Received $670,400 cash in payment of accounts receivable.
d.	In adjusting the accounts on December 31, the company estimated that 2.10% of accounts receivable will be uncollectible.

*2015*
e.	Sold $1,584,300 of merchandise (that had cost $1,255,200) on credit, terms n/30.
f.	Wrote off $26,600 of uncollectible accounts receivable.
g.	Received $1,373,400 cash in payment of accounts receivable.
h.	In adjusting the accounts on December 31, the company estimated that 2.10% of accounts receivable will be uncollectible.

Required:

Prepare journal entries to record Lopezs 2014 and 2015 summarized transactions and its year-end adjustments to record bad debts expense. (The company uses the perpetual inventory system.) (Round your intermediate calculations and final answers to the nearest dollar amount. Omit the "$" sign in your response.)

2014

	General Journal	Debit	Credit
a.	(Click to select)SalesAllowance for doubtful accountsCashBad debts expenseAccounts receivableInterest expenseAccounts payableNotes payable
	(Click to select)SalesInterest expenseBad debts expenseAccounts receivableAllowance for doubtful accountsAccounts payableNotes payableCash

	(Click to select)Notes payableBad debts expenseCashSales revenueMerchandise inventoryAllowance for doubtful accountsAccounts payableCost of goods sold
	(Click to select)Merchandise inventoryCashSales revenueNotes payableAccounts payableCost of goods soldBad debts expenseAllowance for doubtful accounts

b.	(Click to select)Accounts receivableAllowance for doubtful accountsCashCost of goods soldAccounts payableMerchandise inventoryBad debts expenseSales revenue
	(Click to select)Accounts receivableSalesCost of goods soldBad debts expenseCashInterest expenseMerchandise inventoryAllowance for doubtful accounts

c.	(Click to select)Accounts payableSalesMerchandise inventoryCashAccounts receivableAllowance for doubtful accountsCost of goods soldBad debts expense
	(Click to select)Allowance for doubtful accountsCost of goods soldSalesBad debts expenseCashAccounts payableAccounts receivableMerchandise inventory

d.	(Click to select)SalesCashAllowance for doubtful accountsMerchandise inventoryCost of goods soldAccounts payableBad debts expenseAccounts receivable
	(Click to select)Merchandise inventoryBad debts expenseCashAllowance for doubtful accountsCost of goods soldSalesAcounts payableAccounts receivable

2015

General Journal

Debit

Credit

(Click to select)Accounts receivableCashAccounts payableBad debts expenseSalesAllowance for doubtful accountsNotes payableInterest expense

(Click to select)Allowance for doubtful accountsAccounts receivableNotes payableBad debts expenseInterest expenseCashAccounts payableSales

(Click to select)Bad debts expenseAllowance for doubtful accountsAccounts payableMerchandise inventoryCashNotes payableCost of goods soldSales revenue

(Click to select)Bad debts expenseCashAccounts payableNotes payableSales revenueMerchandise inventoryAllowance for doubtful accountsAccounts receivable

(Click to select)SalesBad debts expenseAllowance for doubtful accountsMerchandise inventoryCashAccounts payableCost of goods soldAccounts receivable

(Click to select)CashBad debts expenseAccounts payableMerchandise inventoryCost of goods soldAllowance for doubtful accountsSalesAccounts receivable

(Click to select)Accounts payableCost of goods soldMerchandise inventorySalesBad debts expenseAllowance for doubtful accountsCashAccounts receivable

(Click to select)Bad debts expenseMerchandise inventoryAccounts receivableSalesCost of goods soldAllowance for doubtful accountsAccounts payableCash

(Click to select)Merchandise inventoryCashAllowance for doubtful accountsCost of goods soldSalesBad debts expenseAccounts payableAccounts receivable

(Click to select)Cost of goods soldBad debts expenseMerchandise inventoryAccounts payableAccounts receivableAllowance for doubtful accountsCashSales

[The following information applies to the questions displayed below.]

At December 31, 2015, Ethan Company reports the following results for its calendar-year.


Cash sales	$	1,699,300
Credit sales		2,939,000

In addition, its unadjusted trial balance includes the following items.


Accounts receivable	$	890,517	debit
Allowance for doubtful accounts		15,580	debit

There was objective evidence that 11% of a $144,000 debt owed by a debtor, Nathan Company, would most probably be uncollectible. An aging analysis of the rest of the accounts receivables indicated that an estimated 5% of these accounts would not be collectible.

value: 10.00 points

Required information

Required:
1.	Prepare the adjusting entry for this company to recognize bad debts.(Round your intermediate calculations and and final answers to the nearest dollar amount. Omit the "$" sign in your response.)

Date

General Journal

Debit

Credit

Dec 31

(Click to select)CashRent expenseOffice suppliesBad debts expenseAccounts payableAccounts receivableAllowance for doubtful accountsSalaries expense

(Click to select)CashAccounts payableOffice suppliesBad debts expenseAllowance for doubtful accountsAccounts receivableRent expenseSalaries expense

[The following information applies to the questions displayed below.]

Carmack Company has credit sales of $2.50 million for year 2015. On December 31, 2015, the companys Allowance for Doubtful Accounts has an unadjusted credit balance of $15,200. Carmack prepares a schedule of its December 31, 2015, accounts receivable by age. On the basis of past experience, it estimates the percent of receivables in each age category that will become uncollectible. This information is summarized here.

December 31, 2015 Accounts Receivable		Age of Accounts Receivable	Expected Percent Uncollectible
$	500,000	Not yet due	1.00	%
	200,000	1 to 30 days past due	1.75
	40,000	31 to 60 days past due	6.25
	20,000	61 to 90 days past due	31.50
	4,000	Over 90 days past due	65.00

value: 10.00 points

Required information

Required:
1.	Estimate the required balance of the Allowance for Doubtful Accounts at December 31, 2015, using the aging of accounts receivable method. (Round your intermediate calculations and final answer to the nearest dollar amount. Omit the "$" sign in your response.)

Required balance

value: 10.00 points

Required information

2.	Prepare the adjusting entry to record bad debts expense at December 31, 2015. (Round your intermediate calculations and final answers to the nearest dollar amount. Omit the "$" sign in your response.)

Date

General Journal

Debit

Credit

Dec. 31

(Click to select)Allowance for doubtful accountsCashBad debts expenseSalesSales revenueAccounts receivableWages expenseAccounts payable

(Click to select)Accounts payableCashSales revenueAccounts receivableAllowance for doubtful accountsSalesBad debts expenseWages expense

value: 10.00 points

The following selected transactions are from Ohlde Company:

2014

Dec.	16	Accepted a $14,500, 60-day, 8% note dated this day in granting Todd Duke a time extension on his past-due account receivable.
	31	Made an adjusting entry to record the accrued interest on the Duke note.

2015

Feb.	14	Received Dukes payment of principal and interest on the note dated December 16.
Mar.	2	Accepted an $7,700, 8%, 90-day note dated this day in granting a time extension on the past-due account receivable from Mare Co.
	17	Accepted a $3,200, 30-day, 7% note dated this day in granting Jolene Halaam a time extension on her past-due account receivable.
Apr.	16	Halaam dishonored her note when presented for payment.
June	2	Mare Co. refuses to pay the note that was due to Ohlde Co. on May 31. Prepare the journal entry to charge the dishonored note plus accrued interest to Mare Co.s accounts receivable.
July	17	Received payment from Mare Co. for the maturity value of its dishonored note plus interest for 46 days beyond maturity at 8%.
Aug.	7	Accepted an $7,250, 90-day, 12% note dated this day in granting a time extension on the past-due account receivable of Birch and Byer Co.
Sept.	3	Accepted a $2,890, 60-day, 11% note dated this day in granting Kevin York a time extension on his past-due account receivable.
Nov.	2	Received payment of principal plus interest from York for the September 3 note.
Nov.	5	Received payment of principal plus interest from Birch and Byer for the August 7 note.
Dec.	1	Wrote off the Jolene Halaam account against Allowance for Doubtful Accounts.

Required:

Prepare journal entries to record these transactions and events. (Use 360 days a year. Do not round intermediate calculations and round your final answers to the nearest dollar amount. Omit the "$" sign in your response.)

2014

Date		General Journal	Debit	Credit
Dec.	16	(Click to select)Notes receivable-T. DukeInterest receivableCashNotes receivable-Mare CoAccounts receivable-T. DukeAllowance for doubtful accountsNotes receivable-YorkInterest revenue
		(Click to select)Notes receivable-T. DukeCashNotes receivable-Mare CoAllowance for doubtful accountsInterest revenueNotes receivable-YorkInterest receivableAccounts receivable-T. Duke

	31	(Click to select)CashAllowance for doubtful accountsAccounts receivable-J. HalaamNotes receivable-YorkInterest revenueInterest receivableAccounts receivable-T. DukeNotes receivable-Mare Co
		(Click to select)Interest revenueInterest receivableCashAllowance for doubtful accountsAccounts receivable-T. DukeNotes receivable-Mare CoNotes receivable-YorkAccounts receivable-J. Halaam

2015

Date		General Journal	Debit	Credit
Feb.	14	(Click to select)Interest revenueNotes receivable-T. DukeCashInterest receivableAllowance for doubtful accountsAccounts receivable-T. DukeNotes receivable-YorkNotes receivable-Mare Co
		(Click to select)Interest receivableNotes receivable-T. DukeCashNotes receivable-YorkInterest revenueAllowance for doubtful accountsAccounts receivable-T. DukeNotes receivable-Mare Co
		(Click to select)Notes receivable-Mare CoAllowance for doubtful accountsNotes receivable-YorkNotes receivable-T. DukeInterest receivableInterest revenueAccounts receivable-T. DukeCash
		(Click to select)Notes receivable-Mare CoNotes receivable-YorkNotes receivable-T. DukeInterest receivableAccounts receivable-T. DukeInterest revenueCashAllowance for doubtful accounts

Mar.	2	(Click to select)Notes receivable-T. DukeCashAccounts receivable-T. DukeInterest revenueNotes receivable-Mare CoInterest receivableAllowance for doubtful accountsAccounts receivable-Mare Co
		(Click to select)Interest receivableInterest revenueCashNotes receivable-Mare CoAccounts receivable-T. DukeNotes receivable-T. DukeAllowance for doubtful accountsAccounts receivable-Mare Co

	17	(Click to select)Notes receivable-T. DukeInterest receivableAccounts receivable-T. DukeNotes receivable-J. HalaamInterest revenueAccounts receivable-J. HalaamCashAllowance for doubtful accounts
		(Click to select)Interest receivableNotes receivable-T. DukeAllowance for doubtful accountsInterest revenueCashNotes receivable-J. HalaamAccounts receivable-T. DukeAccounts receivable-J. Halaam

Apr.	16	(Click to select)Accounts receivable-J. HalaamNotes receivable-T. DukeInterest receivableCashInterest revenueNotes receivable-J. HalaamAccounts receivable-T. DukeAllowance for doubtful accounts
		(Click to select)Accounts receivable-J. HalaamInterest revenueAccounts receivable-T. DukeNotes receivable-J. HalaamAllowance for doubtful accountsCashNotes receivable-T. DukeInterest receivable
		(Click to select)Notes receivable-T. DukeCashAccounts receivable-T. DukeInterest revenueAllowance for doubtful accountsInterest receivableAccounts receivable-J. HalaamNotes receivable-J. Halaam

June	2	(Click to select)Accounts receivable-Mare CoNotes receivable-Mare CoAllowance for doubtful accountsInterest revenueNotes receivable-YorkInterest receivableNotes receivable-J. HalaamCash
		(Click to select)Allowance for doubtful accountsInterest revenueCashAccounts receivable-Mare CoNotes receivable-Mare CoInterest receivableNotes receivable-YorkNotes receivable-J. Halaam
		(Click to select)Notes receivable-YorkNotes receivable-J. HalaamNotes receivable-Mare CoInterest receivableInterest revenueAllowance for doubtful accountsCashAccounts receivable-Mare Co

July	17	(Click to select)Accounts receivable-J. HalaamInterest receivableNotes receivable-Mare CoAllowance for doubtful accountsAccounts receivable-Mare CoInterest revenueCashAccounts receivable-T. Duke
		(Click to select)Accounts receivable-Mare CoAccounts receivable-J. HalaamNotes receivable-Mare CoInterest revenueAccounts receivable-T. DukeCashAllowance for doubtful accountsInterest receivable
		(Click to select)Interest receivableAccounts receivable-Mare CoAccounts receivable-T. DukeInterest revenueAllowance for doubtful accountsCashNotes receivable-Mare CoAccounts receivable-J. Halaam

Aug.	7	(Click to select)Allowance for doubtful accountsNotes receivable-Birch and ByerInterest revenueCashInterest receivableNotes receivable-Mare CoAccounts receivable-Mare CoAccounts receivable-Birch and Byer
		(Click to select)Notes receivable-Birch and ByerInterest revenueAccounts receivable-Birch and ByerInterest receivableCashNotes receivable-Mare CoAccounts receivable-Mare CoAllowance for doubtful accounts

Sept.	3	(Click to select)Interest receivableAccounts receivable-YorkAccounts receivable-T. DukeCashInterest revenueNotes receivable-T. DukeAllowance for doubtful accountsNotes receivable-York
		(Click to select)Notes receivable-YorkAccounts receivable-YorkAllowance for doubtful accountsNotes receivable-T. DukeAccounts receivable-T. DukeInterest revenueCashInterest receivable

Nov.	2	(Click to select)Notes receivable-Mare CoCashAllowance for doubtful accountsAccounts receivable-T. DukeInterest revenueInterest receivableNotes receivable-T. DukeNotes receivable-York
		(Click to select)Notes receivable-Mare CoNotes receivable-YorkInterest revenueCashAllowance for doubtful accountsAccounts receivable-T. DukeInterest receivableNotes receivable-T. Duke
		(Click to select)Notes receivable-T. DukeAllowance for doubtful accountsNotes receivable-YorkInterest revenueInterest receivableAccounts receivable-T. DukeCashNotes receivable-Mare Co

	5	(Click to select)Allowance for doubtful accountsAccounts receivable-Birch and ByerCashAccounts receivable-Mare CoNotes receivable-Birch and ByerInterest receivableInterest revenueNotes receivable-T. Duke
		(Click to select)Allowance for doubtful accountsInterest receivableNotes receivable-T. DukeNotes receivable-Birch and ByerAccounts receivable-Mare CoInterest revenueAccounts receivable-Birch and ByerCash
		(Click to select)Notes receivable-T. DukeAllowance for doubtful accountsNotes receivable-Birch and ByerCashInterest receivableInterest revenueAccounts receivable-Birch and ByerAccounts receivable-Mare Co

Dec.	1	(Click to select)Accounts receivable-J. HalaamAccounts receivable-T. DukeCashAllowance for doubtful accountsNotes receivable-YorkNotes receivable-Mare CoInterest receivableInterest revenue
		(Click to select)Allowance for doubtful accountsNotes receivable-YorkAccounts receivable-T. DukeCashNotes receivable-Mare CoInterest revenueAccounts receivable-J. HalaamInterest receivable