Dolce Co., which began operations on January 1, 2005, appropriately uses the installment method of accounting to record revenues. The following information is available for the years ended December 31, 2005 and 2006:

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2005

2006

Sales

$1,000,000

$2,000,000

Gross profit realized on sales made in:

2005

150,000

90,000

2006

200,000

Gross profit percentages

30

%

40

%

What amount of installment accounts receivable should Dolce report in its December 31, 2006 balance sheet?

  1. $1,225,000
  2. $1,300,000
  3. $1,700,000
  4. $1,775,000