(3)正德公司應收帳款呆帳提列採應收帳款百分比法，估計呆帳率為2 % ,該公司2008年底應收帳款餘額為$2，500,000，調整前備抵呆帳有貸方餘額$10，000，試問公司2008年底應提列多少呆帳費用？（3%»)

六：Nanjing Corporation purchased from its shareholders 5,000 shares of its own previously issued shares for $250,000. It later resold 2,000 shares for $54 per share, then 2,000 more shares for $49 per share, and finally 1,000 shares for $40 per share. (8%) Instructions Prepare journal entries for the purchase of the treasury shares and the three sales of treasury shares.