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P7-4 (Bad-Debt Reporting) From inception of operations to December 31, 2010, Fortner Corporation provided for uncollectible accounts receivable under the allowance method: provisions were made monthly at 2% of credit sales; bad debts written off were charged to the allowance account, recoveries of bad debts previously written off were credited to the allowance account, and no year-end adjustments to the allowance account were made. Fortner's usual credit terms are net 30 days. The balance in the Allowance for Doubtful Accounts was $130,000 at January 1, 2010. During 2010 credit sales totaled $9,000,000, interim provisions for doubtful accounts were made at 2% of credit sales, 590,000 of bad debts were written off, and recoveries of accounts previously written off amounted to 515,000. Fortner installed a computer system in November 2010, and an aging of accounts receivable was prepared for the first time as of December 31, 2010. A summary of the aging is as follows. Classification by Balance in Estimated % Month of Sale Each Category Uncollectible November-December 2010 $1,080,000 2% July October 650,000 10% January-June 420,000 25% Prior to 1/1/10 150,000 80% $2,300,000 Based on the review of collectibility of the account balances in the "prior to 1/1/10" aging category, additional receivables totaling $60,000 were written off as of December 31, 2010. The 80% uncollectible estimate applies to the remaining $90,000 in the category. Effective with the year ended December 31, 2010, Fortner adopted a different method for estimating the allowance for doubtful accounts at the amount indicated by the year-end aging analysis of accounts receivable. Instructions (a) Prepare a schedule analyzing the changes in the Allowance for Doubtful Accounts for the year ended December 31, 2010. Show supporting computations in good form. (Hint: In computing the 12/31/10 allowance, subtract the $60,000 write-off). (b) Prepare the journal entry for the year-end adjustment to the Allowance for Doubtful Accounts bal- ance as of December 31, 2010. (AICPA adapted)