In a small municipal police department, each member of a team is expected to work with other members of the team to increase efficiency. The yearly individual increase in pay and promotion is based on whether individuals achieve higher than average numbers of reports, summonses, and arrests than their team. When an officer is working on a particularly difficult case, other members of the team are often unwilling to help that officer with tasks leading to wasted efforts and increased overtime. This is an example of .

Exercise 7-7 martinez company reports the following financial information before adjustments. dr. cr. accounts receivable $168,900 allowance for doubtful accounts $3,200 sales revenue (all on credit) 849,300 sales returns and allowances 50,440 prepare the journal entry to record bad debt expense assuming martinez company estimates bad debts at (a) 4% of accounts receivable and (b) 4% of accounts receivable but allowance for doubtful accounts had a $1,550 debit balance. (if no entry is required, select "no entry" for the account titles and enter 0 for the amounts. credit account titles are automatically indented when the amount is entered. do not indent manually.)