The Sports Equipment Division of Harrington Company is operated as a profit center. Sales for the division were budgeted for 2020 at $890,000. The only variable costs budgeted for the division were cost of goods sold ($440,000) and selling and administrative ($61,000). Fixed costs were budgeted at $102,000 for cost of goods sold, $92,000 for selling and administrative, and $73,000 for noncontrollable fixed costs. Actual results for these items were: Sales $889,000 Cost of goods sold Variable 418,000 Fixed 104,000 Selling and administrative Variable 60,000 Fixed 73,000 Noncontrollable fixed 92,000 (a) Prepare a responsibility report for the Sports Equipment Division for 2020.

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?