The controller of Pueblo Ceramics Inc. wishes to prepare a cost of goods sold budget for April. The controller assembled the following information for constructing the cost of goods sold budget: Direct materials: Enamel Paint Porcelain Total Total direct materials purchases budgeted for April $34,860 $7,320 $135,950 $178,130 Estimated inventory, April 1 2,680 6,430 10,720 19,830 Desired inventory, April 30 3,170 2,880 7,610 13,660 Direct labor cost: Kiln Department Decorating Department Total Total direct labor cost budgeted for April $45,270 $131,280 $176,550 Budgeted factory overhead costs for April: Indirect factory wages $81,100 Depreciation of plant and equipment 14,780 Power and light 5,460 Indirect materials 3,450 Total $104,790 Work in process inventories: Estimated inventory, April 1 $3,390 Desired inventory, April 30 1,890 Finished goods inventories: Dish Bowl Figurine Total Estimated inventory, April 1 $5,550 $3,160 $2,610 $11,320 Desired inventory, April 30 3,550 4,380 4,160 12,090 Use the preceding information to prepare a cost of goods sold budget for April.

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?