1. On a bank reconciliation, an unrecorded debit memorandum for printing checks is: a. noted as memorandum only b. added to the book balance of cash c. deducted from the book balance of cash d. added to the bank balance of cash e. deducted from the bank balance of cash

2. On December 31 of the current year, the unadjusted trial balance of a company using the percent of receivable method to estimate bad debt included the following: Accounts Receivable, debit balance of $95,250; Allowance for Doubtful Accounts, credit balance of $921. What amount should be debited to Bad Debts Expense, assuming 6% of outstanding accounts receivable at the end of the current year will be uncollectible. A. $5,715 B $ 6,636 C. $4,794 D. $ 5,770 E. $5,660

3. Attached. All sales are made on credit. Based on past experience, the company estimates that 0.6% of credit sales are uncollectible. What amount should be debited to Bad Debts Expense when the year-end adjusting entry is prepared? A company uses the percent of sales method to determine its bad debts expense. At the end of the current year, the company's unadjusted trial balance reported the following selected amounts. A. $1,275 B$1775 C$4,500 D.4,800 E. $5,500

4. A company has $90,000 in outstanding accounts receivable and it uses the allowance method to accound for uncollectibel (before adjustments) in the allowance for doubtful accounts is an $800 debit. The journal entry to record the adjustment to the allowance account includes a debit to Bad Debts expense for: A. $3,600 B. $3,568 C. 3,632 D. $2,800 E, $4,400