Using the Following Information: During 2014, Sales on Account

question 125

Multiple Choice

Using the following information: During 2014, sales on account were €290,000 and collections on account were €172,000. Also during 2014, the company wrote off €16,000 in uncollectible accounts. An analysis of outstanding receivable accounts at year end indicated that uncollectible accounts should be estimated at €118,000. The change in the cash realizable value from the balance at 12/31/13 to 12/31/14 was a

• A) €134,000 increase.
• B) €118,000 increase.
• C) €74,000 increase.
• D) €102,000 increase.

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Definitions:

Support Group

A gathering of individuals who share common experiences or problems, offering each other encouragement and advice.

Genital Fondling

The act of touching or stroking genitalia, typically for sexual pleasure, either in oneself or another.

Physical Punishment

The use of physical force with the intention of causing a child to experience pain, but not injury, for the purpose of correction or control.

Sexual Response Cycle Disorder

Disruptions or difficulties experienced in any phase of the sexual response cycle, potentially impacting sexual health and satisfaction.