ANSWERS TO QUESTIONS

(a) Blaise Pascal Corporation Analysis of Changes in the Allowance for Doubtful Accounts For the Year Ended December 31, 2007 Balance at January 1, 2007 $154,000 Provision for doubtful accounts ($9,000,000 X 2%) 180,000 Recovery in 2007 of bad debts written off previously 15,000 349,000 Deduct write-offs for 2007 ($95,000 + $60,000) 155,000 ... ................
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