On January 10 Donna Stark uses her Baver Co. credit card to purchase merchandise from Baver Co. for $2,600. On February 10, she is billed for the amount due of $2,600. On February 12 Stark pays $1,600 on the balance due. On March 10 Stark is billed for the amount due, including interest at 1% per month on the unpaid balance as of February 12. Instructions Prepare the entries on Baver Co.’s books related to the transactions that occurred on January 10, February 12, and March 10. Problem 2 At the beginning of the current period, Emler Corp. had balances in Accounts Receivable of $200,000 and in Allowance for Doubtful Accounts of $9,000 (credit). During the period, it had net credit sales of $650,000 and collections of $590,000. It wrote off as uncollectible accounts receivable of $5,000. However, a $3,000 account previously written off as uncollectible was recovered before the end of the current period. Uncollectible accounts are estimated to total $20,000 at the end of the period. Instructions (a) Prepare the entries to record sales and collections during the period. (b) Prepare the entry to record the write-off of uncollectible accounts during the period. (c) Prepare the entries to record the recovery of the uncollectible account during the period. (d) Prepare the entry to record bad debts expense for the period. (e) Determine the ending balances in Accounts Receivable and Allowance for Doubtful Accounts. (f) Calculate the net realizable value of the receivables at the end of the period. Problem 3 The December 31, 2013, balance sheet of the Kramer Company had Accounts Receivable of $650,000 and a credit balance in Allowance for Doubtful Accounts of $33,000. During 2014, the following transactions occurred: sales on account $1,550,000; sales returns and allowances, $100,000; collections from customers, $1,250,000; accounts written off, $35,000; previously written off accounts of $8,000 were collected. Instructions (a) Journalize the 2014 transactions. (b) If the company uses the percentage of receivables basis to estimate bad debt expense and determines that uncollectible accounts are expected to be 6% of accounts receivable, what is the adjusting entry at December 31, 2014? Problem 4 For each entry below make a correcting entry if necessary. If the entry given is correct, then state “No entry required.” (a) The $70 cost of repairing a printer was charged to Equipment. (b) The $5,500 cost of a major engine overhaul was debited to Maintenance and Repairs Expense. The overhaul is expected to increase the operating efficiency of the truck. (c) The $6,000 closing costs associated with the acquisition of land were debited to Operating Expenses. (d) A $300 charge for transportation expenses on new equipment purchased was debited to Freight-In. Problem 5 Kendrick Company was organized on January 1. During the first year of operations, the following expenditures and receipts were recorded in random order. Debits 1. Cost of real estate purchased as a plant site (land and building) $   130,000 2. Accrued real estate taxes paid at the time of the purchase of the real estate 4,000 3. Cost of demolishing building to make land suitable for construction of a new building 10,000 4. Architect’s fees on building plans 14,000 5. Excavation costs for new building 30,000 6. Cost of filling and grading the land 5,000 7. Insurance and taxes during construction of building 6,000 8. Cost of repairs caused by a small fire shortly after completion of building 7,000 9. Interest paid during the year, of which $45,000 pertains to the construction period 74,000 10. Full payment to building contractor 955,000 11. Cost of parking lots and driveways 36,000 12. Real estate taxes paid for the current year on the land         4,000 Total Debits $1,275,000 Credits 13. Insurance proceeds for fire damage $3,000 14. Proceeds from salvage of demolished building   3,500 Total Credits $6,500 Instructions Analyze the foregoing transactions using the following…

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