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Usando la siguiente informacin: 31/12/15 Cuentas por cobrar $525,000 Asignacin (40,000) Valor realizable en efectivo $ 485,000 Durante 2016, las ventas a cuenta fueron de

  1. Usando la siguiente informacin: 31/12/15

Cuentas por cobrar $525,000

Asignacin (40,000)

Valor realizable en efectivo $ 485,000

Durante 2016, las ventas a cuenta fueron de $145,000 y la cobranza a cuenta de $100,000. Tambin durante 2016, la empresa dio de baja $5,000 en cuentas incobrables. Un anlisis de las cuentas por cobrar pendientes al final del ao indic que las cuentas incobrables deberan estimarse en $45,000.

El gasto por deudas incobrables para 2016 es:

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