$80,000 in raw materials were purchased on account. $78,000 in raw materials were used in production. of this amount, $68,000 was for direct materials and the remainder was for indirect materials. total labor wages of $126,500 were paid in cash. of this amount, $104,200 was for direct labor and the remainder was for indirect labor. depreciation of $194,000 was incurred on factory equipment. required: record the above transactions in journal entries. (if no entry is required for a transaction/event, select "no journal entry required" in the first account field.)

Swathmore clothing corporation grants its customers 30 days' credit. the company uses the allowance method for its uncollectible accounts receivable. during the year, a monthly bad debt accrual is made by multiplying 3% times the amount of credit sales for the month. at the fiscal year-end of december 31, an aging of accounts receivable schedule is prepared and the allowance for uncollectible accounts is adjusted accordingly. at the end of 2012, accounts receivable were dollar 586.000 and the allowance account had a credit balance of dollar 50,000. accounts receivable activity for 2013 was as follows: the company's controller prepared the following aging summary of year-end accounts receivable: prepare a summary journal entry to record the monthly bad debt accrual and the write-offs during the year. (if no entry is required for a particular event, select "no journal entry required" in the first account field.) prepare the necessary year-end adjusting entry for bad debt expense. (if no entry is required for an event, select "no journal entry required" in the first account field.) what is total bad debt expense for 2013? calculate the amount of accounts receivable that would appear in the 2013 balance sheet?