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SOAL 4 - Accounting for Receivable Berikut adalah informasi berkaitan dengan penasahamn X pada tanggal 31 Desember 2021: Information related to X Company for 31 December 2021 is summarized as following): Account Receivables Allowance for Doubtful Accounts (CR) Sales Sales return 5 300.000.000 $ 27,000,000 $ 1,150,000,000 $ 250.000.000 Penasahaan X membagi piutang dagang berdasarkan waktu piutang tidak tertagih: (X Company categorizes its account receivables based on their age:) Amount Estimated Percentage Age of Accounts uncollectible 1-30 days $ 200,000,000 3% 31-60 days $ 120,000,000 5% 61-90 days 585,000,000 9% Over 90 days $ 75,000,000 12% Instructions: Jika perusahaan X menggunakan allowance method untuk piutang yang tidak tertagih: (TX Company uses allowance method for their collectible accounts): 1. Buatlah jurnal penyesuaian jika diasumsikan bahwa bad debt expense sebesar 2.5% dari penjualan bersih (Prepare the adjusting entry if its bad dehr expense assumes to be 2.5% of net sales), 2. Buatlah jurnal penyesuaian jika diasumsikan bahwa bad debt expense sebesar 11% dari piutang dagang. (Prepare the adjusting entry of its bud dicht expense assumes so he 11% of Account Recevable) 3. Buatlah jumal penyesuaian jika diasumsikan bahwa bad debt expense berdasarkan waktu piutang dagang tidak tertagih. (Prepare the adjusting entry if its had dicht expense assumption is based on age of acco collectible)