Sandhill co. trial balance august 31, 2017 before adjustment after adjustment dr. cr. dr. cr. cash $10,890 $10,890 accounts receivable 8,240 8,900 supplies 2,840 1,790 prepaid insurance 4,250 2,760 equipment 15,960 15,960 accumulated depreciation—equipment $3,591 $4,791 accounts payable 5,420 5,420 salaries and wages payable 0 1,320 unearned rent revenue 1,900 970 common stock 16,110 16,110 retained earnings 5,530 5,530 dividends 2,980 2,980 service revenue 34,000 34,660 rent revenue 13,430 14,360 salaries and wages expense 16,870 18,190 supplies expense 0 1,050 rent expense 17,951 17,951 insurance expense 0 1,490 depreciation expense 0 1,200 $79,981 $79,981 $83,161 $83,161 prepare the adjusting entries that were made.

Swathmore clothing corporation grants its customers 30 days' credit. the company uses the allowance method for its uncollectible accounts receivable. during the year, a monthly bad debt accrual is made by multiplying 3% times the amount of credit sales for the month. at the fiscal year-end of december 31, an aging of accounts receivable schedule is prepared and the allowance for uncollectible accounts is adjusted accordingly. at the end of 2012, accounts receivable were dollar 586.000 and the allowance account had a credit balance of dollar 50,000. accounts receivable activity for 2013 was as follows: the company's controller prepared the following aging summary of year-end accounts receivable: prepare a summary journal entry to record the monthly bad debt accrual and the write-offs during the year. (if no entry is required for a particular event, select "no journal entry required" in the first account field.) prepare the necessary year-end adjusting entry for bad debt expense. (if no entry is required for an event, select "no journal entry required" in the first account field.) what is total bad debt expense for 2013? calculate the amount of accounts receivable that would appear in the 2013 balance sheet?