錯誤更正問題 - 會計

因為題目太長了..我只擷取我想問的重點..如果有不懂的地方請提出疑問謝謝~^^
(p.s本題有三個情況有錯誤需更正)
(1)The company has decided to switch from the direct write-off method in acco-
unting for bad debt expense to the precentage-of-sales approach.Assume that G.
Co. has recognized bad debt expense as the receivable have actually become un-
collectible in the following way:
2007 2008
From 2007 sales $31800 $12000
From 2008 sales 45000
The controller estimated that an additional $65400 will be charged off in 2009
:$11400 applicable to 2007 sales and $54000 to 2008 sales.

(2)略.非問題所在

(3)略.非問題所在

Instructions:
1.Assume that G.Co.reported net income of $1000000 for 2008.Present a schedule
showing the corrected net income after reveiwing the above transactions.
2.(略)

答案: 1. 2008年淨利
報導淨利 $1000000
(1)屬於2007年之壞帳 12000
屬於2008年之壞帳 (54000)
(2) ---- XXX
(3) ---- XXX
(2跟3非問題所在.略)
調整後淨利: $XXX

我不太懂第一個情況的壞帳那些金額怎麼來的...
有請這方面的高手出手相助了!!! 拜託了感恩!!!


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