The Unadjusted Trial Balance at the End of the Year

question 11

Multiple Choice

The unadjusted trial balance at the end of the year includes the following:

Both accounts have normal balances.The company uses the aging of accounts receivable method.Its estimate of uncollectible receivables resulting from the aging analysis equals $5,800.What is the amount of Bad Debt Expense to be recorded for the year?

• A) $5,800
• B) $4,800
• C) $6,800
• D) $7,800

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Definitions:

Positive Self-Regard Needs

Positive Self-Regard Needs involve the desire for acceptance, self-esteem, and the positive evaluation from oneself and others.

Threats

Statements or actions intended to cause fear or harm to an individual or group, often used to intimidate or manipulate behavior.

Defense Mechanisms

Mental techniques employed by the subconscious mind to manipulate, deny, or alter reality in order to shield against feelings of worry and impermissible desires.

Unconditional Positive Regard

Accepting and respecting others as they are without judgment or evaluation.