Bramble Vita produces a wide range of herbal supplements sold nationwide through independent distributors. In response to an increasing demand for its products, the company is considering the purchase of a new packaging machine to replace the seven-year-old machine currently in use. The new machine will cost $176,300, and installation will require an additional $3,275. The machine has a useful life of 10 years and is expected to have a salvage value of $3,730 at that time. The variable cost to operate the new machine is $11.80 per carton compared to the current machine’s variable cost of $11.90 per carton, and Bramble Vita expects to pack 258,000 cartons each year. If the new machine is purchased, Bramble Vita will avoid a required $11,550 overhaul of the current machine in four years. The current machine has a market value of $13,150. Identify the amount and timing of all cash flows related to the acquisition of the new packaging machine.

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?