The accounts receivable turnover indicates how often accounts receivable are received and collected during the period.

A、sales master file

B、aged accounts receivable trial balance

C、accounts receivable master file

D、accounts receivable general ledger account

A、A debit to the cash receivable account of $2100.

B、A credit to the accounts receivable account of $2100.

C、A debit to the cash account of $1400.

D、A debit to the accounts receivable account of $1400.

A、Dividing accounts receivable by net sales.

B、Dividing accounts receivable by net sales and multiplying by 365.

C、Dividing net sales by accounts receivable.

D、Dividing net sales by accounts receivable and multiplying by 365.

E、Multiplying net sales by accounts receivable and dividing by 365.

A company has the following unadjusted account balances at December 31, of the current year; Accounts Receivable of $185,700 and Allowance for Doubtful Accounts of $1,600 (credit balance). The company uses the aging of accounts receivable to estimate its bad debts. The following aging schedule reflects its accounts receivable at the current year-end: 1. Calculate the amount of the Allowance for Doubtful Accounts that should appear on the December 31, of the current year, balance sheet. 2. Prepare the adjusting journal entry to record bad debts expense for the current year.

A、0.20.

B、5.00

C、20.0

D、73.0

E、3.0

A、assets

B、liabilities

C、owners' equity

D、receivables