1. Collection of an accounts receivable.

1. prepare the journal entry on Dec. 31, 2018.

2 .prepare the journal entry on Dec. 31, 2020.

3. compute the amount of installment note payable to be reported as a current liability on Dec. 31, 2021.

4. compute the amount of installment note payable to be reported as a non-current liability on Dec. 31, 2021.

1. A physical count of goods on hand at the end of the current year resulted in some goods being counted twice.

2. The ending inventory in the previous period was overstated.

3. Goods purchased on account in December of the current year and shipped FOB shipping point were recorded as purchases, but were not included in the count of goods on hand on Dec. 31 because they had not arrived by Dec. 31.

4. Goods purchased on account in December of the current year and shipped FOB destination were recorded as purchases, but were not included in the count of goods on hand on Dec. 31 because they had not arrived by Dec. 31.

5. The internal auditors discovered that the ending inventory in the previous period was understated $30,000 and that the ending inventory in the current period was overstated $40,000. INSTRUCTIONS: For each event, analyze the impact on the indicated items at the end of the current year by placing the appropriate code letter in the box below under each item. Code”O”= item is overstated； Code”U”= item is understated； Code”NA”= item is not affected. Please copy the he box below in your answer sheet and fill in it.

1. Assuming the double-declining-balance is used, compute the carrying amount at Dec. 31, 2017.

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