The Following Information Is Related to December 31, 2013 Balances

question 144

Multiple Choice

The following information is related to December 31, 2013 balances. $\begin{array}{lr}\text { Accounts receivable } & \$ 2,100,000 \\\text { Allowance for doubtful accounts (credit) } & (180,000) \\\text { Cash realizable value } & \$ 1,920,000\end{array}$ During 2014 sales on account were $580,000 and collections on account were $344,000. Also during 2014 the company wrote off $32,000 in uncollectible accounts. An analysis of outstanding receivable accounts at year end indicated that bad debts should be estimated at $216,000. The change in the cash realizable value from the balance at 12/31/13 to 12/31/14 was a

• A) $200,000 increase.
• B) $236,000 increase.
• C) $168,000 increase.
• D) $204,000 increase.

Recognize the importance of internal business partnerships and specialization within the supply function.

Grasp the critical factors for successful integration of supply processes in product and service design.

Understand the importance of BMI in assessing malnutrition and obesity.

Identify suitable dietary selections for various patient needs (e.g., post-surgery, dysphagia, clear liquid diet).

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Definitions:

Stereochemistry

The branch of chemistry that deals with the spatial arrangement of atoms in molecules and the effects of these arrangements on the chemical properties and reactions of the molecules.

Organic Product

A compound that results from organic chemistry reactions, typically containing carbon atoms in its structure.

Major

Referring to the component or outcome that is the most abundant or significant in a given context or mixture.

Nucleotides

Nucleotides are biological molecules that serve as the monomers of nucleic acids like DNA and RNA; they consist of a nitrogenous base, a five-carbon sugar (ribose or deoxyribose), and one or more phosphate groups.