Entries for Uncollectible Accounts, using Direct Write-Off Method Journalize the following transactions in the accounts of Canyon River Medical Co., a medical equipment company that uses the direct write-off method of accounting for uncollectible receivables:
Jan. 19 Sold merchandise on account to Dr. Kyle Norby, $46,800. The cost of goods sold was $25,300.
June 2 Received $10,800 from Dr. Kyle Norby and wrote off the remainder owed on the sale of January 19 as uncollectible.
Oct. 23 Reinstated the account of Dr. Kyle Norby that had been written off on June 2 and received $36,000 cash in full payment.

Answer and Explanation:

The journal entries are as follows:

On Jan. 19

Accounts receivables $46,800

               To Sales$46,800

(Being the merchandise sold on account is recorded)

Cost of goods sold $25,300

            To Inventory $25,300

(being the cost of merchandise is recorded)

On June 2

Cash $10,800

Bad debt expense$36,000

          To Accounts receivables $46,800

(being cash received is recorded)

On Oct. 23

Accounts receivables $36,000

          To Bad debt expense $36,000

(being written off is recorded)

Cash $36,000

      To Accounts receivables $36,000

(being cash received is recorded)

ans.

heterothermic organisms include those organisms that can switch between homeothermic (having body temperature higher than environment) and poikilothermic (having variation in internal body temperature) strategies.

some migratory birds show heterothermy as they decrease their metabolic rate during cold nights to keep their body temperature low. drop in metabolic rate allows increase in production efficiency of birds that reduces the internal body temperature to make it equal to external cold temperature during cold nights.

thus, the correct answer is 'birds allow their temperature drop in order to increase their production efficiency.'

answer; (cash) is the best out of the above; good luck