Warner Company's year-end unadjusted trial balance shows accounts receivable of $99,000, allowance for doubtful accounts of $600

Warner Company's year-end unadjusted trial balance shows accounts receivable of $99,000,
allowance for doubtful accounts of $600 (credit), and sales of $280,000. Uncollectibles are estimated to
be 1.5% of accounts receivable.
1. Prepare the December 31 year-end adjusting entr1 for uncollectibles

2. What amount would have been used in the· year-end adjusting entry if the allowance account had a
year-end unadjusted debit balance of $300?

The following data are taken from the comparative balance sheets of Ruggers Company.
2013
Accounts receivable, net $153,400
Net sales 861,105
2012
$138,500
910,600
Complete the below table to calculate the accounts receivable turnover for the year 2013.