At the beginning of the current period, Blue had balances in Accounts Receivable of $ 219,000 and in Allowance for Doubtful Accounts of $ 8,700 (credit). During the period, it had net credit sales of $ 830,000 and collections of $ 788,500. It wrote off as uncollectible accounts receivable of $ 6,500. However, a $ 3,300 account previously written off as uncollectible was recovered before the end of the current period. Uncollectible accounts are estimated to total $ 25,100 at the end of the period. (Omit cost of goods sold entries.)

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At the beginning of the current period, Waterway Industries had balances in Accounts Receivable of $190,800 and in Allowance for Doubtful Accounts of $9,670 (credit). During the period, it had net credit sales of $730,800 and collections of $749,620. It wrote off as uncollectible accounts receivable of $7,511. However, a $3,339 account previously written off as uncollectible was recovered before the end of the current period. Uncollectible accounts are estimated to total $23,000 at the end of the period. (Omit cost of goods sold entries.)           (a)   Prepare the entries to record sales and collections during the period. (b)   Prepare the entry to record the write-off of uncollectible accounts during the period. (c)   Prepare the entries to record the recovery of the uncollectible account during the period. (d)   Prepare the entry to record bad debt expense for the period. (Credit account titles are automatically indented when…

The beginning Accounts Receivable and Allowance for Doubtful Accounts balances of Justin Corporation are 500,000 and 50,000. Net credit sales totaled 4,500,000 during the year while collections amounted to 4,400,000. Bad debt expense for the year is 30,000. Included in the collections was a 10,000 account that was written off in the prior year and was recovered during the current year. What is the net realizable value of the Accounts Receivable as of the end of the year?