Xinhong company is considering replacing one of its manufacturing machines. the machine has a book value of $45,000 and a remaining useful life of 5 years, at which time its salvage value will be zero. it has a current market value of $52,000. variable manufacturing costs are $36,000 per year for this machine. information on two alternative replacement machines follows. alternative a alternative b cost $ 115,000 $ 125,000 variable manufacturing costs per year 19,000 15,000 calculate the total change in net income if alternative a, b is adopted. should xinhong keep or replace its manufacturing machine? if the machine should be replaced, which alternative new machine should xinhong purchase?

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?