Acity government adds street lights within its boundaries at a total cost of $396,500. the lights should burn for at least 13 years but can last significantly longer if maintained properly. the city sets up a system to monitor these lights with the goal that 97 percent will be working at any one time. during the year, the city spends $51,000 to clean and repair the lights so that they are working according to the specified conditions. however, it spends another $95,400 to construct lights for several new streets in the city. prepare the entries assuming infrastructure assets are capitalized with depreciation recorded. prepare the entries assuming infrastructure assets capitalized with government using the modified approach.

Swathmore clothing corporation grants its customers 30 days' credit. the company uses the allowance method for its uncollectible accounts receivable. during the year, a monthly bad debt accrual is made by multiplying 3% times the amount of credit sales for the month. at the fiscal year-end of december 31, an aging of accounts receivable schedule is prepared and the allowance for uncollectible accounts is adjusted accordingly. at the end of 2012, accounts receivable were dollar 586.000 and the allowance account had a credit balance of dollar 50,000. accounts receivable activity for 2013 was as follows: the company's controller prepared the following aging summary of year-end accounts receivable: prepare a summary journal entry to record the monthly bad debt accrual and the write-offs during the year. (if no entry is required for a particular event, select "no journal entry required" in the first account field.) prepare the necessary year-end adjusting entry for bad debt expense. (if no entry is required for an event, select "no journal entry required" in the first account field.) what is total bad debt expense for 2013? calculate the amount of accounts receivable that would appear in the 2013 balance sheet?