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Spade Agency separates its accounts receivable into three age groups for purposes of estimating the percentage of uncollectible accounts. In addition, the balance of Allowance for Uncollectible Accounts before adjustment is $13,500 (credit 1. Accounts not yet due = $50,000; estimated uncollectible = 4% 2. Accounts 1-60 days past due - $35,000; estimated uncollectible = 25%. 3. Accounts more than 60 days past due = $30,000; estimated uncollectible -50% Skipped Required: 1. Compute the total estimated uncollectible accounts. Age Group Estimated Amount Uncollectible Not yet due 1-60 days past due More than 60 days past due Total 2. Record the year-end adjustment for estimated uncollectible accounts. (If no entry is required for a particular transaction/event, select "No Journal Entry Required in the first account field.) View transaction list Journal entry worksheet 2. Record the year-end adjustment for estimated uncollectible accounts. (If no entry is required for a particular transaction/event, select "No Journal Entry Required in the first account field.) View transaction list Journal entry worksheet Record the adjusting entry for Allowance for Uncollectible Accounts Note: Enter debts before credits Transaction General Journal Debit Credit Record entry Clear entry View general journal During the year, Wright Company sells 340 remote-control airplanes for $120 each. The company has the following inventory purchase transactions for the year Date Jan. 1 May. 5 Nov. 3 Transaction Beginning inventory Purchase Purchase Number of Unit Total Units cost $742 .960 77 16,170 $28.970 Calculate ending inventory and cost of goods sold for the year, assuming the company uses specific identification. Actual sales by the company include its entire beginning inventory, 190 units of inventory from the May 5 purchase, and 110 units from the November 3 purchase Date - Activity Units Sold Unit Cost Cost of Goods Sold Ending Inventory Units Unit Cost Ending Inventory Cost Jan. 1 May 5 Nay. 3 Beginning inventory Purchase Purchase Total