Presented below is an aging schedule for Halleran Company. Number of Days Past Due
Customer Total Not Yet Due 1–30 31–60 61–90 Over 90
Anders $ 22,000 $10,000 $12,000
Blake 40,000 $ 40,000
Coulson 57,000 16,000 6,000 $35,000
Deleon 34,000 $34,000
Others 132,000 96,000 16,000 14,000 6,000
$285,000 $152,000 $32,000 $26,000 $35,000 $40,000
Estimated Percentage Uncollectible 3% 6% 13% 25% 50%
Total Estimated Bad Debts $ 38,610 $ 4,560 $ 1,920 $ 3,380 $ 8,750 $20,000
At December 31, 2020, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $12,000.
Journalize and post to the allowance account the following events and transactions in the year 2021.

Accublade castings inc. casts blades for turbine engines. within the casting department, alloy is first melted in a crucible, then poured into molds to produce the castings. on may 1, there were 230 pounds of alloy in process, which were 60% complete as to conversion. the work in process balance for these 230 pounds was $32,844, determined as follows: exercises during may, the casting department was charged $350,000 for 2,500 pounds of alloy and $19,840 for direct labor. factory overhead is applied to the department at a rate of 150% of direct labor. the department transferred out 2,530 pounds of finished castings to the machining department. the may 31 inventory in process was 44% complete as to conversion. prepare the following may journal entries for the casting department: the materials charged to production the conversion costs charged to production the completed production transferred to the machining department determine the work in process"casting department may 31 balance.

The silverside company is considering investing in two alternative projects: project 1 project 2 investment $500,000 $240,000 useful life (years) 8 7 estimated annual net cash inflows for useful life $120,000 $40,000 residual value $32,000 $10,000 depreciation method straightminusline straightminusline required rate of return 11% 8% what is the accounting rate of return for project 2? (round any intermediary calculations to the nearest dollar, and round your final answer to the nearest hundredth of a percent, x.xx%.)

Computing equivalent units is especially important for: (a) goods that take a relatively short time to produce, such as plastic bottles. (b) goods with sustainability implications in their production processes. (c) goods that are started and completed during the same period. (d) goods that take a long time to produce, such as airplanes.