# Problem 8-2b, problem 8-6b, problem 9-2b, problem 9-7b

Problem 8-2B

(a) Journalize the transactions, including explanations.  (Note, enter all accounts in one box.  The dates have been included to help with formatting).

 Date Account Titles and Explanation Debit Credit 1 2 3 4 5

(b) Enter the January 1, 2014 balances in Accounts Receivable and Allowance for Doubtful Accounts. Post the transactions to the ledger T Accounts

Be sure to post the amounts to the correct side of the T-Account!

 Accounts Receivable Bal. (2) (1) (3) (5) (4) (5) Bal.

 Allowance for Doubtful Accounts (4) Bal. (5) Bal.

(c) Prepare the journal entry to record bad debt expense for 2014, assuming that aging the accounts receivable indicates that expected bad debts are \$140,000.

Balance needed…………………………………………………………………….                                               \$

The journal entry would therefore be as follows:

(d) Accounts Receivable Turnover Ratios:

Average Collection Period:

Problem 8-6B

(a) Journalize the transactions, including explanations.  (Note, enter all accounts in one box.  The dates have been included to help with formatting).

 Date Account Titles and Explanation Debit Credit 5 20 Feb     18 Apr     20 30 May   25 Aug    18 Sept.    1

Problem 9-2B

(a) Journalize the transactions, including explanations.  (Note, enter all accounts in one box.  The dates have been included to help with formatting).

If there are two entries for the same day, then you do not need to enter the date again.

 Date Account Titles and Explanation Debit Credit April     1 May     1 May     1 June      1 Sept     1 PART B Dec     31 31

(c) Partial Balance Sheet

 TONG CORPORATION Partial Balance Sheet December 31, 2014 Assets Plant assets Account title Amount Account title Amount Account title Amount Account title (or contra account) Amount Total plant assets Amount

Problem 9-7B

(a)

 BUS 1 Year Computation Accumulated Depreciation Amount Amount Amount

 BUS 2 Year Computation Accumulated Depreciation Amount Amount Amount

 BUS 3 Year Computation Accumulated Depreciation Amount Amount Amount

(b)

 BUS 2 Year Depreciation Expense Amount Amount

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