Proli Footwear AJE Control - Accounts Receivable and Sales December 31, 2014 AJE Vumber Account Number Reference Accounts/Description Debit Credit 1 B-2 Sales Delivery Exp Accounts Receivable Product Cost Inventory 5000 7150 1200 $ 17,467.00 $ 389.00 $ $ 17,856.00 12,576.00 $ 12,576.00 2 B-2 $ 5000 7150 1200 54,035.00 866.00 Sales Delivery Exp Accounts Receivable Product Cost Inventory $ $ 54,901.00 $ 42,650.00 $ 42,650.00 3 B-2 $ 5000 5200 (22,581.00) Sales Sales Revenue Product Cost Inventory $ (22,581.00) $ 17,380.00 $ 17,380.00 ( = account has impact on income before taxes amount mpact on income before taxes amount = DR/CR A B 1 J K M D E G H Lead Schedule - Accounts Receivable and Sales December 31, 2014 Account Number Balance per T/B Debit Credit Adjustments Debit Credit Balance per Audit Debit Credit Account Title 1200 Accounts Receivable 26.566,100 Allowance for Doubtful Accounts 1250 1,100,000 7100 Bad Debt Expense 880.000 5000 Sales 148,235,225 5100 Sales Discounts 372,191 Sales Returns & Allowances 5200 1,117,535 7150 Delivery Expense 2,504,230 Impact of AJEs for this assignment on net income before income taxes = DR/CR