Everibe $8\mathrm{.}11$ Estimating bad debt expense$-$percentage of sales B ${?}_6$ LO$3$

CHECK FIGURE: d $.$ Accounts recervable $($net$)=$$$232,700$

Selected unadjasied account balances at December $31,2023,$ wet shown below for Demion Servicing.

$\backslash$table$[[\backslash$table$[[$Actount$],[$Detat$]]],[],[$Alowance for doutthis accounts.,,$$70,000,],[$Sales lat en creaty,,,$5400],[$Sues dincourts.,,,$450000],[$Required$,,8\mathrm{.}000,]]2023,$ to eatimate ancoliectible rectowables

b$.$ During $2024,$ erndit sales were $$520\mathrm{.}000($eost of wiles $$406,500)$ sales divcousts of $$12\mathrm{.}000$ weve taten shre aveoonts necemable of $$440,000$ were collected, and accounts writien off during the year lotaled $$10\mathrm{.}000.$ Pippost the entries for these tranwetions enodit sales.

$4.$ Shew how accounts enctivable weuld appear on the December $31,2024,$ bulaner aleet