Sheffield Ltd. had the following 2023 income statement data: Revenues $115,000 Expenses 1/1/23 Revenues 59,800 In 2023, Sheffield had the following activity in selected accounts: 60101 103 $55,200 Accounts Receivable 20,000 115,000 21700 1,280 4 97,000 Write-offs Collections Write-offs Allowance for Expected Credit Losses 1,280 1,300 1,340 1.200 1/1/23 Loss on impairment 10101100

Sheffield Ltd. had the following 2023 income statement data: In 2023. Sheffield had the following activity in selected accounts: Sheffield Ltd. had the following 2023 income statement data: In 2023. Sheffield had the following activity in selected accounts