On December 31, 2014, Ying Corporation granted 5,000 shares of its $1 par value common stock to certain of its key employees. The shares are restricted until 2 years of employment is completed (December 31, 2016). Market price of the common stock on that date was $30 per share. Assume that 10% of the employees left the company on January 1, 2016, and that the rest of the employees completed the vesting requirements. Use the Common Stock (Restricted) and the Deferred Compensation accounts as they are illustrated in the class notes. Instructions:
Prepare the following selected journal entries for the company on the answer sheet (if no required, state "no entry").
1) December 31, 2014.
2) December 31, 2015.
3) January 1, 2016 for employees that left before vesting (see example in text page 896).
4) December 31, 2016.

Colorado rocky cookie company offers credit terms to its customers. at the end of 2018, accounts receivable totaled $715,000. the allowance method is used to account for uncollectible accounts. the allowance for uncollectible accounts had a credit balance of $50,000 at the beginning of 2018 and $30,000 in receivables were written off during the year as uncollectible. also, $3,000 in cash was received in december from a customer whose account previously had been written off. the company estimates bad debts by applying a percentage of 15% to accounts receivable at the end of the year. 1. prepare journal entries to record the write-off of receivables, the collection of $3,000 for previously written off receivables, and the year-end adjusting entry for bad debt expense.2. how would accounts receivable be shown in the 2018 year-end balance sheet?