exercise 9 - 5 (algo) writing off receivables lo p2\non january 1, wel company begins the accounting period…

exercise 9 - 5 (algo) writing off receivables lo p2\non january 1, wel company begins the accounting period with a $45,000 credit balance in allowance for doubtful accounts.\n a. on february 1, the company determined that $9,800 in customer accounts was uncollectible; specifically, $2,400 for oakley company and $7,400 for brookes company. prepare the journal entry to write off those two accounts.\n b. on june 5, the company unexpectedly received a $2,400 payment on a customer account, oakley company, that had previously been written off in part a. prepare the entries to reinstate the account and record the cash received.\nview transaction list\njournal entry worksheet\n< 1 2 3\nrecord the reinstatement of oakleys account, if necessary.\nnote: enter debits before credits.\ndate general journal debit credit\njune 05
Answer
Explanation:
Step1: Write - off uncollectible accounts
When writing off uncollectible accounts, we debit the Allowance for Doubtful Accounts and credit Accounts Receivable for each customer. Debit: Allowance for Doubtful Accounts $9,800 Credit: Accounts Receivable - Oakley Company $2,400 Credit: Accounts Receivable - Brookes Company $7,400
Step2: Reinstate the written - off account
To reinstate the written - off account of Oakley Company, we debit Accounts Receivable and credit Allowance for Doubtful Accounts. Debit: Accounts Receivable - Oakley Company $2,400 Credit: Allowance for Doubtful Accounts $2,400
Step3: Record the cash received
When recording the cash received from Oakley Company, we debit Cash and credit Accounts Receivable. Debit: Cash $2,400 Credit: Accounts Receivable - Oakley Company $2,400
Answer:
| Date | General Journal | Debit | Credit |
|---|---|---|---|
| February 1 | Allowance for Doubtful Accounts | $9,800 | |
| Accounts Receivable - Oakley Company | $2,400 | ||
| Accounts Receivable - Brookes Company | $7,400 | ||
| June 5 | Accounts Receivable - Oakley Company | $2,400 | |
| Allowance for Doubtful Accounts | $2,400 | ||
| June 5 | Cash | $2,400 | |
| Accounts Receivable - Oakley Company | $2,400 |