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Short Exercises Ensuring internal control over the collection of receivables s8- Lea Consider a company docsperform this job, what can a credit department employe do to hurt the company? internal control over receivables collections. What job must be withheld fronm s credit department in order to safeguard its cash? If the credit department s$-2 Recording credit card and debit card sales urants do a large volume of business by credit and debit cards. Suppose Summer d. and Castles Resort restaurant had these transactions on January 28, 2016: Sand National Express credit card sales ValueCard debit card sales S 10,800 10,000 Requirements 1. Suppose Summer, Sand, and Castles Resort's processor charges a 296 fee and deposits sales net of the fee. Journalize these sales transactions for the restaurant. 2. Suppose Summer, Sand, and Castles Resorts processor charges a 2% fee and depos- its sales using the gross method. Journalize these sales transactions for the restaurant. $83 Applying the direct write-off method to account for uncollectibles Susan Knoll is an attorney in Los Angeles. Knoll uses the direct write-off method to account for uncollectible receivables. At January 31, 2016, Knoll's accounts receivable totaled $18,000. During February she earned revenue of $21,000 on account and collected $23,000 on account. She also wrote off uncollectible receivables of $1,050 on February 29, 2016. Requirements L. Ule the direct write off method to journalize Knoll's write-off of the uncollectible receivables. 2. What is Knolls balance of Accounts Recivable at February 29, 20162 og a receivable previously written off -direct write-off method o iy yeles had trouble colleczing its account receivable from Shawna Brown. Collectinga lune 19, 2016, Gate City finally wrote off Brown's $700 account receivable. On 31, Brown sent a $700 check to Gate City t u he catries required for Gate City Cycles, assuming Gate City uses the write-off method