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 $11,600.What is the amount of Bad Debt Expense to be recorded for the year?
Definitions:
Actual Picture
The real situation or the truth of a matter, as opposed to what might be assumed or imagined.
Realistic Job Preview
An informational presentation given to potential employees, offering an honest overview of the job's responsibilities, conditions, and challenges.
Informal Mentoring
A non-structured, organic form of mentoring that occurs between individuals without a formal agreement or program in place.
Psychological Contract
An implicit agreement between an individual and an organization that specifies what each is expected to give and receive in the relationship.
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