Paris Ltd deals in garden pots and figurines. All sales are conducted on a credit basis and no cash discounts are given. Ignore GST$.$ The following information was extracted from the accounting records at $30$ June $2023$:

$

Credit Sales $552,000$

Sales returns and allowances $37,900$

Cash collected $319,120$

Debts to be written off $4,022$

Allowance for Doubtful Debts $1$ July $20222,645$ Cr

Assume that Paris Ltd completed an age analysis of its accounts receivable and determined that $$10,320$ was estimated to be uncollectable. The amount of bad debts expense for the year ended $30$ June $2023$ assuming the bad debts were written off during the year, would be:

Question $21$ Answer

a$.$

$$7675$

b$.$

$$10320$

c$.$

$$2645$

d$.$

$$4022$

e$.$

$$11697$