Thompson Corporation sells regulators at a normal selling price of $50 per unit. The variable cost per unit of each regulator is $20, and the company's total fixed cost is $500,000 per month. The company has excess capacity of 75,000 units per month. Management was recently contacted by a potential buyer with whom they had no prior experience. The buyer offered to buy a special order of 30,000 regulators at a discount price of $40 per unit. The special nature of the order would increase variable costs associated with it by $5 per unit over the normal variable cost. The special order would have no impact on fixed costs. If the special order is accepted, operating income will increase by $:

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?