英语翻译OnDecember31,theendofitsannualaccountingperiod,acompanyestimateditsbaddebtsasonehalfof1%ofits$650000ofcreditsalesmadeduringtheyear,andmadeandadditiontoitsAllowanceforDoubtfulDebtsequaltothatamount.O

Question

英语翻译
On December 31,the end of its annual accounting period,acompany estimated its bad debts as one half of 1% of its $650000 of credit sales made during the year,and made and addition to its Allowance for Doubtful Debts equal to that amount.
On the following April 10,management decided the $500 account of Sam Baker was uncollectable and wrote it off s a bad debt.Give the general journal entries required to record these events.(做12月31日和下一年度4月10日的两个分录,注意采用的是备抵法）
翻译后:12月31日,结束了它的年度会计期间重新估计坏帐,它的一半650000美金的1%的信用的销售业绩,在新的一年里,除了备抵可疑的债务相等金额.
在以下4月10日、管理决定了500美元账户uncollectable萨姆贝克,就把它扔掉了是个坏帐给出了一般需要日志分录记录这些事件.
可以是中文分录.

Answer 1

在12月31日,即它的会计年度的结尾,公司估算它的坏账占到它同年65万美元赊账交易的1%的一半,然后增加了同等量的存疑帐准备金.
在下一年的4月10日,管理层认定 Sam Baker 500美元的赊账不能回收,并记录为坏账.给予了总日记账必要的情况来记录这件事.