Shipway Company uses the percent of credit sales method of estimating uncollectible accounts expense. Journalize the transactions for 2014 under the allowance method. The following table lists the 3-month rates of return, in percent, for samples of healthcare-related and technology-related mutual funds, as reported by Morningstar, an independent investment research company.\ A mutual fund is a professionally managed investment that can be sold to the general public.
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