試題詳解

5. Using the percentage of receivables method for recording bad debts expense, estimated uncollectible accounts are $25,000. If the balance of the Allowance for Doubtful Accounts is $8,000 credit before adjustment what is the amount of bad debt expense for that period?
(A) $25,000
(B) $8,000
(C) $33,000
(D)$17,000