題組內容

二、Coffeldt Sign Company uses the allowance method in accounting for uncollectible accounts. Past experience indicates that 1% of net credit sales will eventually be uncollectibl(E) Selected account balances at December 31, 2013, and December 31, 2014, appear below:  Instructions

(b) Prepare the adjusting journal entry to record the bad debt provision for the year ended December 31，2014. (5%)