Q: Place a cloth underneath the bat so the bottom does not get damaged. Use a table clamp to secure the bat so you can strike it easily with a mallet. Slowly test how much power you need to use so you don’t damage your bat. Swing the mallet with enough power to leave an indentation in the middle of the hitting area. If it’s difficult to see an indentation on the bat, loosen the clamp and hold it up to a light to see if you’ve made a dent. Repeatedly hit the entire flat area of the bat since a ball may be hit anywhere on the surface. Use the same amount of power you used to make your initial indentation across the face of the bat. The entire process should take about 6 hours. As you increase power, continue making the surface of the bat even so it is flat.  Split your time knocking the wood into 10 or 15 10-minute sessions so you don’t get burnt out.  Test the wood with your fingernail occasionally. At first, your fingernail should leave an impression in the wood’s surface, but after you’ve knocked it in, it will be harder to press. Ask a friend to toss gentle pitches to you with an old cricket ball so you can hit them back with the bat. This helps you detect if any sections of the bat hit unevenly. If they do hit unevenly, go back and strike the areas with a mallet again.  Using a new ball could damage the bat if it is hit improperly. Alternatively, put the ball in a sock and tie it to a rope. Put the rope over a tree branch to make a swing. Hit the ball as it swings back and forth.
A: Clamp your bat down so the flat edge faces up. Hit the middle of the flat area so it dents. Strike the flat face of the bat until the surface is even. Repeat the process with harder hits until you’ve struck it 20,000 times. Practice hitting soft pitches with the bat.

Q: Once a coach has identified potential recruits, they begin reviewing these athletes more closely. They will verify your highlight reel and your statistics with your club and high school coaches. They will also verify your high school transcript with your school. At this stage it is important to have all of your information organized. Coaches want to see that potential recruits are taking this process seriously and are able to follow up with them with the information that they request. This is the stage where coaches or the recruiters they work with will come to watch you play. They may invite you on official or unofficial visits of the university and contact your family members.   Coaches want to see that you are an upstanding young person who is responsible, a team player, committed to soccer, and interested in their university. During this time, you will need to spend time visiting the schools and meeting other players on the team. Continue to build your relationship with the college coach and emphasize that you are very interested in playing for them. Coaches that are interested in offering you a scholarship at this stage will extend verbal or formal written commitments. Depending on the school, you may receive this offer through your high school or club coach. You may have room to negotiate the terms of the offer but you should review them carefully. Read over each offer very carefully with your parents and coaches. There may be terms for the offer, like maintaining a certain grade point average or participating in a training camp before school starts, that you have to understand and follow. Unless you are a top recruit at one of the best Division I schools, you will probably be unable to negotiate any offer you receive. If there are some specific terms that you can negotiate, proceed cautiously. Teams have been known to pull offers from athletes that they believe to be too pushy or disrespectful. If you receive multiple offers, you may be able to leverage one offer against another. Keep in mind that some schools will offer a scholarship for a specific amount, like $20,000 each year, or a percentage, like 50% of tuition. A coach that offers you the highest amount, even if it is not a full ride, is unlikely to up their offer when they hear that schools are offering you less money. Congratulations! You’ve received a soccer scholarship from a team that you’re interested in.  At this point, you will sign with the university and accept their soccer scholarship. This is essentially a contract between you and the college agreeing that you will play on their soccer team when you enroll in the school.
A: Make it through preliminary evaluations. Have secondary evaluations. Receive offers. Negotiate your offer, if possible. Accept your offer.

Q: This will give you the asset account that you need for this calculation. Remember to calculate this value end of an accounting period. Accounts receivable reflects all current outstanding accounts (that haven't yet been paid by customers). If you did any risk categorization in your calculation of the percentage allowance for doubtful accounts, be sure to make a note of which risk level or risk category each accounts falls into. This will help you calculate the percentage allowance for doubtful debts you need to use. Multiply your decided allowance for doubtful accounts percentage by the current value for accounts receivable to get your allowance for doubtful accounts. This number should represent the monetary value of accounts that you expect will not be paid. This should be done at the end of an accounting period.  If you are using any form of risk categorization, remember to adjust the additional revenue doubtful account percentage based on which customer or risk category it is coming from. Essentially, you need to be able to multiply the revenue from each customer category by the risk percentage of that category, individually. This may require separating the current value for accounts receivable into categories or even into individual accounts. After separating, simply multiply each account or category by the associated allowance for doubtful accounts percentage and then add then together. This will give you a total value for allowance for doubtful accounts. For example, imagine that your accounts receivable total $100,000. Of this, $30,000 come from high-risk customers, $20,000 from medium-risk, and $50,000 from low-risk, with allowance for doubtful debt percentages of 5%, 2%, and 1%, respectively. Your total allowance for doubtful debts would be ($30,000*0.05) + ($20,000*0.02) + ($50,000*0.01), or $2,400. This will give you your value for net realizable receivables. This is your total amount of receivables that you expect to actually collect.  Continuing with the previous example, you would subtract the allowance for doubtful accounts of $2,400 from the total accounts receivable of $100,000 to get your net accounts receivable, which would be $97,600. Remember to record allowance for doubtful debts in accordance with the matching principle. Even though this customer may very well pay in full, record the expense to match it with its corresponding revenue.  Technically, this "subtraction" is actually an addition of a current asset account, accounts receivable, and a contra-asset account, allowance for doubtful accounts. The contra-asset account is a negative value so it reduces the asset account when added. Unless you are a publicly-held company though, there is no need to strictly follow this organization. The important thing is that the subtraction is made. In many case, net accounts receivable is expressed as a percentage instead of as a value. This is done by simply subtracting the percentage allowance for doubtful accounts from 100%. In this case, the percentage represents the chance that a company is able to collect money from its customers. This can serve as a measure of the health of the company.  For example, if the forecasted percentage allowance for doubtful accounts is 3%, the net accounts receivable expressed as a percentage would be 100% - 3%= 97%. This means that 97% of customers will end up paying the company for its services or products. For different risk levels, you would have to take a weighted average of the percentage allowance for doubtful accounts and use that as your overall percentage. You would then subtract this percentage from 100%, as before, to find net accounts receivable. See how to calculate weighted average for more.
A:
Sum all accounts receivable. Calculate the allowance for doubtful accounts. Subtract your allowance for doubtful accounts from accounts receivable. Find net accounts receivable as a percentage.