The following information is from the records of Armadillo Camera Shop: 
Bad debts expense is estimated by the aging-of-accounts-receivables method. Management estimates that $2,850 of accounts receivable will be uncollectible. Calculate the amount of net accounts receivable after the adjustment for bad debts.
Definitions:
Counterfactual Thinking
The mental process of imagining alternative outcomes to events that have already occurred.
Availability Heuristic
A mental shortcut that relies on immediate examples that come to mind when evaluating a specific topic, concept, method, or decision.
Fundamental Attribution Error
The tendency to overestimate the influence of personality and underestimate the impact of situational factors on other people's behavior.
False Consensus Effect
The tendency for people to overestimate the extent to which their beliefs, opinions, preferences, values, and habits are normal and typical of those of others.
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