The Following Information Is Related to December 31, 2013 Balances

question 201

Multiple Choice

The following information is related to December 31, 2013 balances. 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.

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Definitions:

Secondary Reinforcement

A form of reinforcement that involves the use of a stimulus that has acquired its reinforcing properties through its association with a primary reinforcer.

Punishment

In behaviorism, an intervention that decreases the likelihood of the behavior that it follows by introducing an unpleasant stimulus or outcome.

Positive Reinforcement

is a behavioral strategy that involves rewarding a desirable behavior to increase the likelihood of its recurrence.

Negative Reinforcement

A behavioral training technique where the removal of an undesirable or unpleasant stimulus following a particular behavior increases the likelihood of that behavior being repeated in the future.