An Aging of a Company's Accounts Receivable Indicates That $7,000

question 132

Multiple Choice

An aging of a company's accounts receivable indicates that $7,000 are estimated to be uncollectible. If Allowance for Doubtful Accounts has a $1,100 credit balance, the adjustment to record bad debts for the period will require a

• A) debit to Bad Debt Expense for $7,000.
• B) debit to Allowance for Doubtful Accounts for $5,900.
• C) debit to Bad Debt Expense for $5,900.
• D) credit to Allowance for Doubtful Accounts for $7,000.

---

Definitions:

Reinforcer

Any stimulus which strengthens or increases the probability of a specific response or behavior.

Primary Reinforcers

Innate reinforcing qualities, such as food and water, that satisfy biological needs and do not require learning to become effective.

Radical Behaviorists

Proponents of a branch of psychology that emphasizes the study of observable behavior and the environmental factors that influence it, often minimizing or ignoring internal states like thoughts and feelings.

Internal States

Psychological and physiological conditions that exist within an individual, such as emotions, moods, desires, and health status.