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Bogdan [553]
3 years ago
8

write about which method you prefer to use to divide by 5 counting up, counting back on a number line, or dividing by 10, and th

en doubling the quotient?
Mathematics
2 answers:
vazorg [7]3 years ago
5 0

I usually prefer to use the counting up, counting back on the number line because it is simpler and more efficient since it is like counting 1, 2, 3, but using 5 as interval.

Hope this answer will be a good help for you.

maria [59]3 years ago
4 0

Answer:

In First method : counting up, counting back on a number line,

If we want the quotient after dividing the number by 5 then we count how many 5 we get from 0 to the dividend.

For example :  \frac{30}{5}

Since, from 0 to 30 there are six 5's obtained. ( because 5 × 6 = 30 )

Thus,  \frac{30}{5}=6

In Second Method : dividing by 10, and then doubling the quotient.

First we divide the number by 10 then multiply the quotient by 2.

For Example: \frac{30}{5}

Since, \frac{30}{10}=3

2\times 3 = 6

Thus, \frac{30}{5}=6

Now, when we compare the above methods then we conclude that for the smaller numbers first method is appropriate because for small numbers we can easily count total 5's from 0. While for large numbers Second method is appropriate because it is hard to count the total 5's for the large number.


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Allowance method entries
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Using the Allowance Method, the relevant transactions can be completed in the books of Wild Trout Gallery as follows:

1. <u>Allowance for Doubtful Accounts</u>

Accounts                                          Debit       Credit

Jan. 1 Beginning balance                             $53,800

Jan. 19 Accounts Receivable                           2,560

Apr. 3 Accounts Receivable       $14,670

July 16 Accounts Receivable        19,725

Nov. 23 Accounts Receivable                         4,175

Dec. 31 Accounts Receivable       25,110

Dec. 31 Ending balance          $56,500

Dec. 31 Bad Debts Expenses                   $55,470

Totals                                        $116,005  $116,005

<u>Accounts Receivable</u>

Accounts                                          Debit               Credit

Jan. 1 Beginning balance           $2,290,000

Jan. 19 Allowance for Doubtful           2,560

Jan. 19 Cash                                                            $2,560

Apr. 3  Allowance for Doubtful                                14,670

July 16  Allowance for Doubtful                              19,725

July 16  Cash                                                             6,575

Nov. 23  Allowance for Doubtful         4,175

Nov. 23 Cash                                                             4,175

Dec. 31  Allowance for Doubtful                             25,110

Dec. 31   Sales Revenue            8,020,000

Dec. 31   Cash                                               $8,944,420

Dec. 31 Ending balance                                 $1,299,500

Totals                                        $10,316,735 $10,316,735

3. Expected net realizable value of the accounts receivable as of December 31 = $1,243,000 ($1,299,500 - $56,500)

Allowance for Doubtful Accounts ending balance = $40,100 ($8,020,000 x 0.5%)

<u>Allowance for Doubtful Accounts</u>

Accounts                                          Debit       Credit

Jan. 1 Beginning balance                             $53,800

Jan. 19 Accounts Receivable                           2,560

Apr. 3 Accounts Receivable       $14,670

July 16 Accounts Receivable        19,725

Nov. 23 Accounts Receivable                         4,175

Dec. 31 Accounts Receivable       25,110

Dec. 31 Ending balance           $40,100

Dec. 31 Bad Debts Expenses                  $39,070

Totals                                        $99,605   $99,605

4. a. Bad Debt Expense for the year = $39,070

4.b. Balance for Allowance Accounts = $40,100

4.c. Expected net realizable value of the accounts receivable = $1,259,400 ($1,299,500 - $40,100)

Data Analysis:

Jan. 19 Accounts Receivable $2,560 Allowance for Uncollectible Accounts $2,560

Jan. 19 Cash $2,560 Accounts Receivable $2,560

Apr. 3 Allowance for Uncollectible Accounts $14,670 Accounts Receivable $14,670

July 16 Cash $6,575 Allowance for Uncollectible Accounts $19,725 Accounts Receivable $26,300

Nov. 23 Accounts Receivable $4,175 Allowance for Uncollectible Accounts $4,175

Nov. 23 Cash $4,175 Accounts Receivable $4,175

Dec. 31 Allowance for Uncollectible Accounts $25,110 Accounts Receivable $25,110

Accounts Receivable ending balance = $1,299,500

Allowance for Uncollectible Accounts ending balance = $56,500

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