on january 1, wei company begins the accounting period with a $32,000 credit balance in allowance for…

on january 1, wei company begins the accounting period with a $32,000 credit balance in allowance for doubtful accounts.\na. on february 1, the company determined that $7,200 in customer accounts was uncollectible; specifically, $1,100 for oakley company and $6,100 for brookes company. prepare the journal entry to write off those two accounts.\nb. on june 5, the company unexpectedly received a $1,100 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\non february 1, the company determined that $7,200 in customer accounts was uncollectible; specifically, $1,100 for oakley company and $6,100 for brookes company. prepare the journal entry to write off those two accounts.\nnote: enter debits before credits.\ndate general journal debit credit\nfebruary 01
Answer
Explanation:
Step1: Write - off uncollectible accounts
When writing off uncollectible accounts, we debit the Allowance for Doubtful Accounts and credit the Accounts Receivable for the specific customers.
| Date | General Journal | Debit | Credit |
|---|---|---|---|
| February 01 | Allowance for Doubtful Accounts | $7,200 | |
| Accounts Receivable - Oakley Company | $1,100 | ||
| Accounts Receivable - Brookes Company | $6,100 |
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.
| Date | General Journal | Debit | Credit |
|---|---|---|---|
| June 05 | Accounts Receivable - Oakley Company | $1,100 | |
| Allowance for Doubtful Accounts | $1,100 |
Step3: Record the cash received
When recording the cash received from Oakley Company, we debit Cash and credit Accounts Receivable.
| Date | General Journal | Debit | Credit |
|---|---|---|---|
| June 05 | Cash | $1,100 | |
| Accounts Receivable - Oakley Company | $1,100 |
Answer:
| Date | General Journal | Debit | Credit |
|---|---|---|---|
| February 01 | Allowance for Doubtful Accounts | $7,200 | |
| Accounts Receivable - Oakley Company | $1,100 | ||
| Accounts Receivable - Brookes Company | $6,100 | ||
| June 05 | Accounts Receivable - Oakley Company | $1,100 | |
| Allowance for Doubtful Accounts | $1,100 | ||
| June 05 | Cash | $1,100 | |
| Accounts Receivable - Oakley Company | $1,100 |