题目内容

Undertheallowancemethod,theentrytowriteoffa$2,600uncollectibleaccountincludesa:

A. debittoallowanceforuncollectibleaccountsfor$2,600
B. credittoallowanceforuncollectibleaccountsfor$2,600
C. credittouncollectible-accountexpensefor$2,600
D. debittoaccountsreceivablefor$2,600

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Anaging-of-accounts-receivableindicatesthattheamountofuncollectibleaccountsis$3,210.Theallowanceforuncollectibleaccountspriortoadjustmenthasacreditbalanceof$2,000.Theamountoftheadjustingentryshouldbefor:

A. $1,210
B. $2,000
C. $3,210
D. $5,210

Usingthepercentage-of-salesmethod,youestimatethattotaluncollectibleaccountsis$5,875.Theallowanceforuncollectibleaccountspriortoadjustmenthasacreditbalanceof$2,635.Theamountoftheadjustingentryforuncollectibleaccountsexpenseis:

A. $2,635
B. $3,240
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D. $8,510

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A. $26,262
B. $38,745
C. $73,812
D. cannotbedeterminedfromthefacts

Accountsreceivablehasadebitbalanceof$2,300,andtheallowanceforuncollectibleaccountshasacreditbalanceof$200.An$80accountreceivableiswrittenoff.Whatistheamountofnetreceivables(netrealizablevalue)afterthewrite-off?

A. $2,020
B. $2,100
C. $2,180
D. $2,220