試題詳解

2. Using the percentage of receivables method for recording bad debts expense, estiniaied uncollectible accounts are $10,000. If the balance of the Allowance for Doublful Accounts is $2,000 debit before adjustnienl what is the balance after adjustment?
(A) $10,000
(B) $12,000
(C) $8,000 '
(D) $2,000