Acompany manufactures a product using machine cells. each cell has a design capacity of 250 units per day and an effective capacity of 230 units per day. at present, actual output averages 200 units per cell, but the manager estimates that productivity improvements soon will increase output to 223 units per day. annual demand is currently 60,000 units. it is forecasted that within two years, annual demand will triple. how many cells should the company plan to acquire to satisfy predicted demand under these conditions? assume that no cells currently exist. assume 236 workdays per year

Colorado rocky cookie company offers credit terms to its customers. at the end of 2018, accounts receivable totaled $715,000. the allowance method is used to account for uncollectible accounts. the allowance for uncollectible accounts had a credit balance of $50,000 at the beginning of 2018 and $30,000 in receivables were written off during the year as uncollectible. also, $3,000 in cash was received in december from a customer whose account previously had been written off. the company estimates bad debts by applying a percentage of 15% to accounts receivable at the end of the year. 1. prepare journal entries to record the write-off of receivables, the collection of $3,000 for previously written off receivables, and the year-end adjusting entry for bad debt expense.2. how would accounts receivable be shown in the 2018 year-end balance sheet?