The following is an aging schedule for DHI $\text{'}$s receivables at year end.

Based on a review of past collection experience, the probability that an account will not be collected is $0\mathrm{.}4\%$ for

accounts not yet due, $3\%$ for accounts between $1$ and $90$ days past due, $12\%$ for accounts $90$ to $180$ days past

due and $60\%$ for accounts more than $180$ days past due. Make any necessary entry $($or entries$)$ based on this

information.

DHI placed the following inventory orders near the end of the year but no entries for these orders were

recorded in the accounting records. Make the appropriate entries for December $2023.$

DHI received a bill for delivery charges related to the $$12,000$ inventory purchase on $\frac{12}{22}\frac{?}{23}.$ The amount

totaled $$125.$ DHI will pay the bill early in January $2024.$

DHI purchased equipment on November $1,2023$ by paying $$5,000$ on that date and signing a $3-$year non$-$interest

bearing note for $$15,000.$ The note will be paid on November $1,2026.$ The equipment has an estimated useful

life of $10$ years with no salvage value. Make all entries for the equipment necessary for $2023($including any

depreciation.$)$

DHI incurred the following costs in December that need to be recorded.

Walking through the DHI building, you notice some discarded computer equipment. After asking around, you

find out that the equipment is no longer in working order and the company is waiting to dispose of the

equipment at an electronics recycling event sponsored by the city of Dayton that is scheduled for late January

The equipment was purchased in January of $2020$ for $$14,000$ and had an anticipated useful life of $5$ years

with a $$0$ salvage. The equipment was taken out of service at the end of September $2023.$ No entries have been

made relative to the equipment in $2023.$

A forklift was purchased in January of $2022$ and was properly recorded in the equipment account. However, due

to an oversight, no depreciation has been recorded on that forklift in the accounting records. The forklift cost

$$20,000.$ It had an expected useful life of $15$ years and $$2,000$ salvage value. Correct this error, properly

recording both the past and the current year's depreciation. Assume the correct amount of depreciation was

taken on the $2022$ tax return even though none was recorded in the accounting records.

DHI sold $60$ shares of treasury stock for $$25$ per share on August $1,2023.$

DHI declared a $5\%$ stock dividend on its common stock on December $18.$ The stock dividend was distributed on

December $30,2023.$