Loratidine Is the Active Ingredient in the Antihistamine Claritin

question 11

Essay

Loratidine is the active ingredient in the antihistamine Claritin. Mass spectral analysis of loratidine shows M⁺ at m/z = 382. Loratidine is known to contain nitrogen. What is the minimum number of nitrogens in loratidine?

---

Definitions:

Bad Debts Expense

An expense reported on the income statement, accounting for the estimated amount of accounts receivable that are not expected to be collected.

Allowance Method

The allowance method is an accounting technique used to estimate and prepare for the amount of accounts receivable that may not be collectible.

Journal Entries

Records of financial transactions in the accounting system, detailing debits and credits to various accounts.

Allowance for Doubtful Accounts

A contra-asset account used to estimate the portion of a company's receivables that may not be collectible.