Charlton Sales Has a Receivable for $92 That They Now

question 98

Multiple Choice

Charlton Sales has a receivable for $92 that they now deem to be uncollectible.Charlton uses the direct write-off method.Which of the following entries correctly records the write-off?

• A) \[\begin{array} { | c | r | r | }
• \hline \text { Uncollectible accounts expense } & 92 & \\
• \hline \text { Accounts receivable } & & 92 \\
• \hline
• \end{array}\]
• B) \[\begin{array} { | l | r | r | }
• \hline \text { Cash } & 92 & \\
• \hline \text { Accounts receivable } & & 92 \\
• \hline
• \end{array}\]
• C) \[\begin{array} { | l | r | r | }
• \hline \text { Allowance for uncollectible accounts } & 92 & \\
• \hline \text { Accounts receivable } & & 92 \\
• \hline
• \end{array}\]
• D) \[\begin{array} { | l | r | r | }
• \hline \text { Accounts receivable } & 92 & \\
• \hline \text { Uncollectible accounts expense } & & 92 \\
• \hline
• \end{array}\]

---

Definitions:

Fat Cells

Cells specializing in storing energy in the form of fat, also known as adipocytes, playing a key role in metabolism, energy storage, and insulation.

Decreased Eating

Decreased eating refers to a reduction in food intake, which can be a symptom of various health conditions or psychological issues.

Vasodilatation

The widening of blood vessels, resulting in increased blood flow.

Hypothalamus

A region of the brain responsible for the regulation of certain metabolic processes and other activities of the autonomic nervous system.