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Question : 41) Referring to Table 9-4, under the percent-of-accounts-receivable method, the : 1212759

Accounting

41) Referring to Table 9-4, under the percent-of-accounts-receivable method, the bad-debt expense for the period would be:

A) $33,000.

B) $28,500.

C) $37,500.

D) $30,000.

 

42) Lester Company uses the allowance method and estimates its bad-debt expense based on aging the receivables. Before the adjusting entry, the allowance for doubtful accounts had a $425 debit balance. Based on aged receivables, Lester estimates that $3,700 will probably prove uncollectible. What is the amount of the adjusting journal entry that Lester should make?

A) $3,700

B) $3,275

C) $4,125

D) $425

 

43) Fresh Dairy Company uses the allowance method and estimates uncollectible accounts based on a percent of sales. Net credit sales represent 75% of total sales. Total sales for 2014 were $840,000. Historically, 1/2 of 1% of net credit sales have been uncollectible. At December 31, 2014, the balance in allowance for doubtful accounts is a $120 credit. What is the balance in bad-debt expense after the adjusting entry is made?

A) $3,030

B) $4,200

C) $3,150

D) $3,270

Table 9-5

 

The Ritchie Company gathered the following information pertaining to its year ended December 31, 2014, prior to any adjustments:

 

Net credit sales for the year

$780,000

 

Accounts receivable, Dec. 31, 2014

170,000

 

Allowance for doubtful accounts, 

    December 31, 2014

3,200

Cr.

 

 

 

 

Aging of accounts receivable at December 31, 2014:

1-30 days

$95,000

31-60 days 

38,000

61-90 days

23,000

Over 90 days

14,000

Total 

$170,000

 

44) Referring to Table 9-5, assume Ritchie uses the percent-of-sales method for estimating uncollectible accounts. Ritchie estimates that uncollectible accounts will be 1.75% of net credit sales. The adjusting entry to record bad-debt expense for the year is:

A)

Bad-Debt Expense

13,650

 

Accounts Receivable

 

13,650

 

B)

Bad-Debt Expense

10,450

 

Accounts Receivable

 

10,450

 

C)

Bad-Debt Expense

16,850

 

Allow. for Doubtful Accts.

 

16,850

 

D)

Bad-Debt Expense

13,650

 

Allow. for Doubtful Accts.

 

13,650

 

45) Refer to Table 9-5. Assume Ritchie uses the percent-of-sales method for estimating uncollectible accounts. Ritchie estimates that bad-debt expense will be 0.6% of net credit sales. The balance in allowance for doubtful accounts after the adjusting entry for uncollectible accounts will be:

A) $7,880.

B) $4,680.

C) $1,480.

D) $3,200.

 

46) Refer to Table 9-5. Assume Ritchie uses the aging-of-accounts-receivable method for estimating uncollectible accounts. Ritchie estimates that uncollectible accounts will be aged as follows: 2% for 1-30 days; 4% for 31-60 days; 10% for 61-90 days; and 25% for over 90 days. The balance in allowance for doubtful accounts after the adjusting entry for uncollectible accounts will be:

A) $12,280.

B) $6,000.

C) $5,880.

D) $9,220.

 

47) Refer to Table 9-5. Assume Ritchie uses the percent-of-sales method for estimating uncollectible accounts. Ritchie estimates that bad-debt expense will be 1.3% of net credit sales. After the adjustment for uncollectible accounts is made, the net realizable value of accounts receivable will be:

A) $156,660.

B) $170,000.

C) $159,860.

D) $163,060.

48) Refer to Table 9-5. Assume Ritchie uses the aging-of-accounts-receivable method for estimating uncollectible accounts. Ritchie estimates that uncollectible accounts will be aged as follows: 3% for 1-30 days; 5% for 31-60 days; 8% for 61-90 days; and 20% for over 90 days. The adjusting entry to record bad-debt expense for the year is:

A)

Bad-Debt Expense

12,590

 

Accounts Receivable

 

12,590

 

B)

Bad-Debt Expense

6,190

 

Allow. for Doubtful Accts.

 

6,190

 

C)

Allow. for Doubtful Accts.

6,190

 

Bad-Debt Expense

 

6,190

 

D)

Bad-Debt Expense

9,390

 

Allow. for Doubtful Accts.

 

9,390

 

 

49) Refer to Table 9-5. Assume Ritchie uses the aging-of-accounts-receivable method for estimating uncollectible accounts. Ritchie estimates that bad-debt expense will be aged as follows: 2.5% for 1-30 days; 4.5% for 31-60 days; 7.5% for 61-90 days; and 22.5% for over 90 days. After the adjustment for uncollectible accounts is made, the net realizable value of the accounts receivable will be:

A) $157,840.

B) $161,040.

C) $170,000.

D) $164,240.

50) When a note matures, the payee should record:

A) unearned revenue.

B) interest revenue.

C) interest expense.

D) note expense.

 

 

 

 

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July 1, 2023
    

The perspective is of a 20 year old male (My name is Johnny Andino)

Week One: Preparing for the Narrative Essay

Narrative writing tells a story. A good narrative is more than reporting what happened. It has a purpose. It takes the audience on an adventure. This is best achieved by introducing a conflict, adding tension, and building to the moment (climax) when the conflict is resolved. This week we begin our journey by taking the first steps in the writing process.

Writing Process

  • Discovery
  • Drafting
  • Revision
  • Publishing

In the discovery process, also called prewriting, we generate ideas, explore options, and gather connected thoughts to build a foundation for the essay. After generating ideas, we begin to organize by creating an outline which serves as a framework for the essay. Next, we draft the essay, presenting the ideas for the first time in a logical order with focus on our audience and purpose.

This week we will complete discovery activities and create an outline for our essay. To complete this assignment, download these instructions as a Word Document using the link above and respond to the three prompts.

What will you write?

Think of the kinds of stories you like to tell your friends or family to make them laugh or to share a tough moment or challenge you had at work or school. Consider a story you would tell in a job interview, on a first date, or the first time you met your partner’s parents. You might tell a story of something cute or or scary, or one that makes you look good, right? Choose a story that you fit into like your old sneakers, one that you know where all the dramatic turns are.

Think about it for a while. Take a walk, clear your mind, or have a cup of tea. It's important to decide on a story you are comfortable with because you'll be working with it for the next four weeks.

Before you complete the work sheet, read Chapter 6 in The Norton Sampler, pages 121- 130. Remember, the story has to be a single event--one event. “That time when I fell off the couch just now” is too short for 2-3 pages, but “My whole pregnancy” is way too long for 2-3 pages (which is 500-750 words).

Ready? Good. Now complete the attached worksheet attached (see the link at the top of this page).

WORKSHEET

Generating Ideas: What Shall I Write?

It is best to focus on an event that takes place in a short period of time. Possible topics include:

  • An event that was interesting, humorous, or embarrassing
  • Something you found especially difficult or challenging
  • A memory from your childhood that remains vivid
  • An important moment that changed your life

Part I - Exploring with Sentences

Before you begin choosing a topic, explore each possible topic by writing a sentence using the same sentence pattern as demonstrated in the example.

  • An event that was interesting, humorous, or embarrassing

Example: When the beady-eyed raccoon darted out from behind my sofa, I knew it was time to find a new apartment.

YOUR SENTENCE________________________________________

  • Something you found especially difficult or challenging

Example: Running a marathon takes stamina, endurance, and lot of patience.

YOUR SENTENCE________________________________________

  • A memory from your childhood that remains vivid

Example: The smell of vanilla and cinnamon brings me back to my grandmother’s kitchen.

YOUR SENTENCE________________________________________

  • An important moment that changed your life

Example: I owe my life to a single man who changed my life: my father.

YOUR SENTENCE________________________________________

Part 2 - Your Story Begins

Now that you have considered several possible topics, it is time to explore the topic in more depth. Fill in the blanks to complete the following sentences.

My story is about__________________.

My story takes place _______________ (where).

My story takes place _______________ (when).

In the opening, _______________ happens.

The conflict in my story is___________________.

The resolution of the conflict is_______________.

The main point of the story is________________.

Part 3 - Organizing: Create an Outline

Consider your story with a beginning, middle, and end. The beginning informs the audience of the topic of the story either implicitly or explicitly. It is often best to be direct, particularly as you move forward in your studies to classes specific to your field of study. Be certain the reader has enough information to understand where you are going. The middle is where you describe the conflict and build to the climax, the moment when a decision must be made or a change occurs. In the end, the conflict is resolved, and a moment of reflection follows, often underlining the main point or theme of the story.

Complete the following:

  1. Write one sentence introducing your topic/story.
  2. Write one sentence describing the scene when the story opens.
  3. Write one sentence describing the conflict.
  4. Write one sentence sharing how the conflict is resolved.
  5. Write one sentence describing what you learned.
default image
July 1, 2023
    

The perspective is of a 20 year old male (My name is Johnny Andino)

Week One: Preparing for the Narrative Essay

Narrative writing tells a story. A good narrative is more than reporting what happened. It has a purpose. It takes the audience on an adventure. This is best achieved by introducing a conflict, adding tension, and building to the moment (climax) when the conflict is resolved. This week we begin our journey by taking the first steps in the writing process.

Writing Process

  • Discovery
  • Drafting
  • Revision
  • Publishing

In the discovery process, also called prewriting, we generate ideas, explore options, and gather connected thoughts to build a foundation for the essay. After generating ideas, we begin to organize by creating an outline which serves as a framework for the essay. Next, we draft the essay, presenting the ideas for the first time in a logical order with focus on our audience and purpose.

This week we will complete discovery activities and create an outline for our essay. To complete this assignment, download these instructions as a Word Document using the link above and respond to the three prompts.

What will you write?

Think of the kinds of stories you like to tell your friends or family to make them laugh or to share a tough moment or challenge you had at work or school. Consider a story you would tell in a job interview, on a first date, or the first time you met your partner’s parents. You might tell a story of something cute or or scary, or one that makes you look good, right? Choose a story that you fit into like your old sneakers, one that you know where all the dramatic turns are.

Think about it for a while. Take a walk, clear your mind, or have a cup of tea. It's important to decide on a story you are comfortable with because you'll be working with it for the next four weeks.

Before you complete the work sheet, read Chapter 6 in The Norton Sampler, pages 121- 130. Remember, the story has to be a single event--one event. “That time when I fell off the couch just now” is too short for 2-3 pages, but “My whole pregnancy” is way too long for 2-3 pages (which is 500-750 words).

Ready? Good. Now complete the attached worksheet attached (see the link at the top of this page).

WORKSHEET

Generating Ideas: What Shall I Write?

It is best to focus on an event that takes place in a short period of time. Possible topics include:

  • An event that was interesting, humorous, or embarrassing
  • Something you found especially difficult or challenging
  • A memory from your childhood that remains vivid
  • An important moment that changed your life

Part I - Exploring with Sentences

Before you begin choosing a topic, explore each possible topic by writing a sentence using the same sentence pattern as demonstrated in the example.

  • An event that was interesting, humorous, or embarrassing

Example: When the beady-eyed raccoon darted out from behind my sofa, I knew it was time to find a new apartment.

YOUR SENTENCE________________________________________

  • Something you found especially difficult or challenging

Example: Running a marathon takes stamina, endurance, and lot of patience.

YOUR SENTENCE________________________________________

  • A memory from your childhood that remains vivid

Example: The smell of vanilla and cinnamon brings me back to my grandmother’s kitchen.

YOUR SENTENCE________________________________________

  • An important moment that changed your life

Example: I owe my life to a single man who changed my life: my father.

YOUR SENTENCE________________________________________

Part 2 - Your Story Begins

Now that you have considered several possible topics, it is time to explore the topic in more depth. Fill in the blanks to complete the following sentences.

My story is about__________________.

My story takes place _______________ (where).

My story takes place _______________ (when).

In the opening, _______________ happens.

The conflict in my story is___________________.

The resolution of the conflict is_______________.

The main point of the story is________________.

Part 3 - Organizing: Create an Outline

Consider your story with a beginning, middle, and end. The beginning informs the audience of the topic of the story either implicitly or explicitly. It is often best to be direct, particularly as you move forward in your studies to classes specific to your field of study. Be certain the reader has enough information to understand where you are going. The middle is where you describe the conflict and build to the climax, the moment when a decision must be made or a change occurs. In the end, the conflict is resolved, and a moment of reflection follows, often underlining the main point or theme of the story.

Complete the following:

  1. Write one sentence introducing your topic/story.
  2. Write one sentence describing the scene when the story opens.
  3. Write one sentence describing the conflict.
  4. Write one sentence sharing how the conflict is resolved.
  5. Write one sentence describing what you learned.
default image
July 1, 2023
    

The perspective is of a 20 year old male (My name is Johnny Andino)

Week One: Preparing for the Narrative Essay

Narrative writing tells a story. A good narrative is more than reporting what happened. It has a purpose. It takes the audience on an adventure. This is best achieved by introducing a conflict, adding tension, and building to the moment (climax) when the conflict is resolved. This week we begin our journey by taking the first steps in the writing process.

Writing Process

  • Discovery
  • Drafting
  • Revision
  • Publishing

In the discovery process, also called prewriting, we generate ideas, explore options, and gather connected thoughts to build a foundation for the essay. After generating ideas, we begin to organize by creating an outline which serves as a framework for the essay. Next, we draft the essay, presenting the ideas for the first time in a logical order with focus on our audience and purpose.

This week we will complete discovery activities and create an outline for our essay. To complete this assignment, download these instructions as a Word Document using the link above and respond to the three prompts.

What will you write?

Think of the kinds of stories you like to tell your friends or family to make them laugh or to share a tough moment or challenge you had at work or school. Consider a story you would tell in a job interview, on a first date, or the first time you met your partner’s parents. You might tell a story of something cute or or scary, or one that makes you look good, right? Choose a story that you fit into like your old sneakers, one that you know where all the dramatic turns are.

Think about it for a while. Take a walk, clear your mind, or have a cup of tea. It's important to decide on a story you are comfortable with because you'll be working with it for the next four weeks.

Before you complete the work sheet, read Chapter 6 in The Norton Sampler, pages 121- 130. Remember, the story has to be a single event--one event. “That time when I fell off the couch just now” is too short for 2-3 pages, but “My whole pregnancy” is way too long for 2-3 pages (which is 500-750 words).

Ready? Good. Now complete the attached worksheet attached (see the link at the top of this page).

WORKSHEET

Generating Ideas: What Shall I Write?

It is best to focus on an event that takes place in a short period of time. Possible topics include:

  • An event that was interesting, humorous, or embarrassing
  • Something you found especially difficult or challenging
  • A memory from your childhood that remains vivid
  • An important moment that changed your life

Part I - Exploring with Sentences

Before you begin choosing a topic, explore each possible topic by writing a sentence using the same sentence pattern as demonstrated in the example.

  • An event that was interesting, humorous, or embarrassing

Example: When the beady-eyed raccoon darted out from behind my sofa, I knew it was time to find a new apartment.

YOUR SENTENCE________________________________________

  • Something you found especially difficult or challenging

Example: Running a marathon takes stamina, endurance, and lot of patience.

YOUR SENTENCE________________________________________

  • A memory from your childhood that remains vivid

Example: The smell of vanilla and cinnamon brings me back to my grandmother’s kitchen.

YOUR SENTENCE________________________________________

  • An important moment that changed your life

Example: I owe my life to a single man who changed my life: my father.

YOUR SENTENCE________________________________________

Part 2 - Your Story Begins

Now that you have considered several possible topics, it is time to explore the topic in more depth. Fill in the blanks to complete the following sentences.

My story is about__________________.

My story takes place _______________ (where).

My story takes place _______________ (when).

In the opening, _______________ happens.

The conflict in my story is___________________.

The resolution of the conflict is_______________.

The main point of the story is________________.

Part 3 - Organizing: Create an Outline

Consider your story with a beginning, middle, and end. The beginning informs the audience of the topic of the story either implicitly or explicitly. It is often best to be direct, particularly as you move forward in your studies to classes specific to your field of study. Be certain the reader has enough information to understand where you are going. The middle is where you describe the conflict and build to the climax, the moment when a decision must be made or a change occurs. In the end, the conflict is resolved, and a moment of reflection follows, often underlining the main point or theme of the story.

Complete the following:

  1. Write one sentence introducing your topic/story.
  2. Write one sentence describing the scene when the story opens.
  3. Write one sentence describing the conflict.
  4. Write one sentence sharing how the conflict is resolved.
  5. Write one sentence describing what you learned.
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