Use the Following Information for Questions
a Trial Balance

question 9

Multiple Choice

Use the following information for questions
A trial balance before adjustments included the following: $\begin{array}{lrr}&\text { Debit } & \text { Credit }\\\text { Sales } & & \$ 425,000 \\\text { Sales returns and allowance } & \$ 14,000 & \\\text { Accounts receivable } & 43,000 & \\\text { Allowance for doubtful accounts } & & 760\end{array}$
-If the estimate of uncollectibles is made by taking 2% of net sales, the amount of the adjustment is

• A)$6,700.
• B)$8,220.
• C)$8,500.
• D)$9,740.

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Definitions:

Power

A social or political force exerted by entities such as individuals, groups, or institutions to achieve their objectives, often through control or dominance.

Law

A system of rules created and enforced through social or governmental institutions to regulate behavior, with the aim of ensuring order and justice in society.

Labelling Theory

A sociological theory that examines how the self-identity and behavior of individuals may be determined or influenced by the terms used to describe or classify them.

Crime Rates

The number of reported crimes in a given area over a specified period of time, often per 100,000 inhabitants.