Answer:
a.
Debit Bad debts expense:¥28,464,808,000
Credit Allowance for doubtful account:¥28,464,808,000
b.
Debit Bad debts expense: ¥45,958,700,000
Credit Allowance for doubtful account: ¥45,958,700,000
Explanation:
a. The amount of bad debts expense assuming uncollectibles:
0.4%x¥9,616,202,000,000=¥38,464,808,000
Unadjusted trial balance reports a credit balance of ¥10,000 million for the allowance for doubtful accounts, Hitachi must recording the difference amount: ¥38,464,808,000-¥10,000,000,000=¥28,464,808,000
b.The amount of bad debts expense assuming uncollectibles:
2.0%x¥2,797,935,000,000=¥55,958,700,000
Unadjusted trial balance reports a credit balance of ¥10,000 million for the allowance for doubtful accounts, Hitachi must recording the difference amount: ¥55,958,700,000-¥10,000,000,000=¥45,958,700,000
