Presented below is an aging schedule for blue spruce corp.. number of days past due customer total not yet due 1–30 31–60 61–90 over 90 anders $ 22,100 $11,100 $11,000 blake 40,100 $ 40,100 coulson 57,800 16,600 6,400 $34,800 deleon 33,500 $33,500 others 132,200 95,300 17,100 14,600 5,200 $285,700 $152,000 $34,600 $25,600 $34,800 $38,700 estimated percentage uncollectible 1% 5% 14% 26% 52% total estimated bad debts $ 36,006 $ 1,520 $ 1,730 $ 3,584 $ 9,048 $20,124 at december 31, 2019, the unadjusted balance in allowance for doubtful accounts is a credit of $13,000. journalize the adjusting entry for bad debts at december 31, 2019. (credit account titles are automatically indented when amount is entered. do not indent manually.)

Seattle bank’s start-up division establishes new branch banks. each branch opens with three tellers. total teller cost per branch is $96,000 per year. the three tellers combined can process up to 90,000 customer transactions per year. if a branch does not attain a volume of at least 60,000 transactions during its first year of operations, it is closed. if the demand for services exceeds 90,000 transactions, an additional teller is hired and the branch is transferred from the start-up division to regular operations. required what is the relevant range of activity for new branch banks

Trecek corporation incurs research and development costs of $625,000 in 2017, 30 percent of which relate to development activities subsequent to ias 38 criteria having been met that indicate an intangible asset has been created. the newly developed product is brought to market in january 2018 and is expected to generate sales revenue for 10 years. assume that a u.s.–based company is issuing securities to foreign investors who require financial statements prepared in accordance with ifrs. thus, adjustments to convert from u.s. gaap to ifrs must be made. ignore income taxes. required: (a) prepare journal entries for research and development costs for the years ending december 31, 2017, and december 31, 2018, under (1) u.s. gaap and (2) ifrs. (c) prepare the entry(ies) that trecek would make on the december 31, 2017, and december 31, 2018, conversion worksheets to convert u.s. gaap balances to ifrs.

Specialization—the division of labor—enhances productivity and efficiency by a) allowing workers to take advantage of existing differences in their abilities and skills. b) avoiding the time loss involved in shifting from one production task to another. c) allowing workers to develop skills by working on one, or a limited number, of tasks. d)all of the means identified in the other answers.