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السلام عليكم أستاذ "كيمو"

أتمنى تقول لي طريقة الحل للأمثله التاليه
مثال من شابتر 9

Credit sales $500,000
Estimated % of credit sales not collected 1.25%
Accounts receivable balance $72,500
Estimated % of A/R not collected 8%
Allowance for Doubtful Accounts:
Case I $150 (credit balance)
Case 2 $150 (debit balance





المثال الثاني من شابتر 10


BE10-10 Chan Company sells office equipment on September 30, 2008, for $20,000 cash. The office equipment originally cost $72,000 and as of January 1, 2008, had accumulated depreciation of $42,000. Depreciation for the first 9 months of 2008 is $5,250. Prepare the journal entries to (a) update depreciation to September 30, 2008, and (b) record the sale of the equipment.


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