P$8\mathrm{.}5$B $($LO $2)($Prepare aging schedule; record credit losses for two years.$)$ An aging analysis ofP$7\mathrm{.}7$B $($LO $3)($Prepare bank reconciliation and journal entries.$)$ The bank portion of last

month's bank reconciliation showed the following for River Adventures Ltd$.$:

The reconciled cash balance per bank agreed with the reconciled cash balance per books after

the bank reconciliation at April $30.$ The May bank statement showed the following:

River Adventures' cash receipts and payments for the month of May showed the following:

Cash Receipts

Cash Payments

Additional information:

The bank made an error when processing cheque #$543.$

The EFT collection from A$.$ Osborne was a payment on account and was not previously

recorded by River Adventures.

The EFT collection from R$.$ Lajeunesse was not previously recorded.

Because the EFT for prepaid insurance payment occurred near the end of the month, it

has not been recorded yet.

Instructions

a$.$ Calculate the cash balance per books at May $31,$ prior to reconciliation.

b$.$ What is the amount of the deposits in transit at May $31?$

c$.$ What is the amount of the outstanding cheques at May $31?$

d$.$ Prepare the bank reconciliation at May $31.$

e$.$ Prepare any journal entries required from the reconciliation.

Reiko Limited's accounts receivable at December $31,2024$ and $2023,$ showed the following:

Estimated Percentage

Uncollectible

Additional information:

At December $31,2023,$ the unadjusted credit balance in Allowance for Expected Credit

Losses was $$3,000.$

In $2024,$$$28,000$ of accounts were written off as uncollectible and $$3,000$ of accounts

previously written off were recovered.

Instructions

a$.$ Prepare an aging schedule to calculate the estimated uncollectible accounts at

December $31,2023$ and $2024.$ Note that the estimated percentages uncollectible are the

same for both years. Comment on the results.

b$.$ Record the adjusting entry relating to credit losses on December $31,2023.$

c$.$ Record the write$-$off of uncollectible accounts in $2024.$

d$.$ Record the collection of accounts previously written off in $2024.$

e$.$ Prepare the adjusting entry relating to credit losses on December $31,2024.$

f$.$ Calculate the carrying amount of Reiko's accounts receivable at December $31,2023$ and I HAVE COMPLETED THE E and F$,$ so I JUST WANT ANSWER FOR $\text{'}$A$\text{'}\text{'}$B$\text{'}\text{'}$C$\text{'}$