Answer :
Answer:
Journal Entry for this Transaction
Dr. Uncollectible accounts Expense $10,000
Cr. Allowance for uncollectible accounts $10,000
Explanation:
Income Statement approach calculate the estimated bad debts based on the percentage of credit sales for the period. Whereas balance sheet method calculates the estimated bad debts on the basis of percentage of closing receivable accounts Balance.
As per given data
Credit sales for the year = $400,000
Account receivable balance at the end of the year = $80,000
According to Income statement Method
Estimated Bad Debt Value = Credit sales for the year x percentage for Estimated un-collectible accounts
Estimated Bad Debt Value = $400,000 x 2.5% = $10,000