The following account balances come from the records of Ourso Company: Beginning Balance Ending Balance Accounts receivable $ 2,677 $ 3,600 Allowance for doubtful accounts 147 198 During the accounting period, Ourso recorded $12,350 of sales revenue on account. The company also wrote off a $183 account receivable. Required a. Determine the amount of cash collected from receivables.

A. $10,694

B.$234

Explanation:

A. Calculation to Determine the amount of cash collected from receivables.

Beginning accounts receivable$ 2,677

Add Sales Revenue$11,800

Less Ending accounts receivable($ 3,600)

Less Accounts receivable wrote off($183)

Cash collected from receivables$10,694

Therefore the amount of cash collected from receivables will be $10,694

B. Calculation to Determine the amount of uncollectible accounts expense recognized during the period.

Beginning balance in Allowance for Doubtful Accounts147

Less Accounts receivable wrote off($183)

Less Ending balance in Allowance for Doubtful Accounts(198)

Uncollectible accounts expense$234

Therefore the amount of uncollectible accounts expense recognized during the period will be $234

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