Brandy Company began operations on January1,2011.During the next two years,the company completed a number oftransactions involving credit sales,accounts receivable,bad debts,and so on.These transactions are summarized as follows:
(ⅰ).OnJanuary 1,2011,sold merchandise on credit for $60000.
(ⅱ).OnDecember 31,2011,the company estimated its bad debts as one half of 1% of its$60000 of credit sales made during the year.
(ⅲ).OnApril 10,2012,management decided the $250 account of Sam Baker wasuncollectible and wrote it off as a bad debt.
(ⅳ).On June9,2012,Baker unexpectedly paid the amount previously written off.
白蘭地公司于一月開始運營的12011.在接下來的兩年里,該公司完成了一批涉及信用銷售,交易應(yīng)收賬款,壞賬,等等.這些交易如下：（ⅰ）.2011年1月1日,售價為60000美元的信用商品.（ⅱ）.2011年12月31日,該公司估計壞賬的一半1%的60000美元的信用銷售在一年的.（ⅲ）.2012年4月10日,管理層決定250美元的帳戶的山姆貝克無法收回的寫作為壞賬注銷.（ⅳ）.2012年6月9日,貝克竟然支付的金額已核銷.