[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-180043-105":59,"doc-detail-180043-en":131},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":124,"head_meta":126,"extra_data":128,"updated_unix":130},105,"en","email-regarding-sale-of-accounts-receivable","Email regarding sale of accounts receivable","","This document contains an email exchange between the Senior Accountant and the Accounts Receivable Manager of Blear Co. regarding the sale of accounts receivable. The Accounts Receivable Manager initiated the agreement on December 28th to sell $30,000 of outstanding accounts receivable balances for $27,000, with a 10% fee and no recourse. The Senior Accountant has already recorded the journal entry for the December close, debiting Cash for $27,000 and crediting Accounts Receivable for $27,000. The document also includes a draft Consolidated Statement of Financial Position for Blear Co. as of December 31 of Year 3. The statement shows current assets of $901,300 and total assets of $1,786,300. Current liabilities are $265,000, and total liabilities are $465,000. Shareholders' equity totals $1,321,300. The transaction of selling accounts receivable has been reflected in the adjusted balance for Year 3.",{"@graph":69,"@context":123},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/email-regarding-sale-of-accounts-receivable/180043/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/email-regarding-sale-of-accounts-receivable/180043.png","ImageObject",300,407,{"name":92,"@type":93},"Levi","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-18","2026-09-02",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",12,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"What was the agreement for the sale of accounts receivable?","Question",{"text":113,"@type":114},"Blear Co. entered an agreement to sell $30,000 of outstanding accounts receivable balances for $27,000, with a 10% fee and no recourse.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"What journal entry was recorded for the sale of accounts receivable?",{"text":118,"@type":114},"The Senior Accountant recorded a debit to Cash for $27,000 and a credit to Accounts Receivable for $27,000 to reflect the sale for the December close.",{"name":120,"@type":111,"acceptedAnswer":121},"What are the total assets of Blear Co. as of December 31, Year 3, according to the draft financial position statement?",{"text":122,"@type":114},"According to the draft Consolidated Statement of Financial Position, the total assets of Blear Co. as of December 31, Year 3, are $1,786,300.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},180043,1788339193,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":46,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":130,"read_time":31,"preview_page_count":4},7971461740909,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","| 'QZJUWNSY WJKJWJSHJ | +&7 &WJF .􀀑 ,WTZU &􀀑 9TUNH 􀀖 |\n| --- | --- |\n| 7JUWJXJSYFYN[J YFXP | )JYJHY􀀑 NS[JXYNLFYJ FSI HTWWJHY INXHWJUFSHNJX \\MNQJ FLWJJNSL YMJ GFQFSHJ XMJJY FRTZSYX YT XZUUTWYNSL ITHZRJSYFYNTS􀀑 NSHQZINSL YMJ XTZWHJ IFYF􀀓 |\n| 8PNQQ | &SFQ^XNX |","cbCaijuGJrsO0IkM","https://ap.wps.com/l/cbCaijuGJrsO0IkM","pdf",875104,"English","# Email regarding sale of accounts receivable\n## Consolidated Statement of Financial Position - DRAFT","[{\"question\":\"What was the agreement for the sale of accounts receivable?\",\"answer\":\"Blear Co. entered an agreement to sell $30,000 of outstanding accounts receivable balances for $27,000, with a 10% fee and no recourse.\"},{\"question\":\"What journal entry was recorded for the sale of accounts receivable?\",\"answer\":\"The Senior Accountant recorded a debit to Cash for $27,000 and a credit to Accounts Receivable for $27,000 to reflect the sale for the December close.\"},{\"question\":\"What are the total assets of Blear Co. as of December 31, Year 3, according to the draft financial position statement?\",\"answer\":\"According to the draft Consolidated Statement of Financial Position, the total assets of Blear Co. as of December 31, Year 3, are $1,786,300.\"}]","Email regarding sale of accounts receivable | PDF"]