A-One Construction
the Following Data Are from the Company's Records

question 124

Multiple Choice

A-One Construction
The following data are from the company's records for Year 1:
$\begin{array}{ll}\text { Accounts receivable -January 1, Year 1 } & \$ 455,000 \\\text { Credit sales during Year 1 } & 900,000 \\\text { Collections from credit customers during Year 1 } & 825,000 \\\text { Customer accounts written off as uncollected during Year 1 } & 15,000\\\text {Allowance for doubtful accounts}\\\text {(after write-off of uncollected accounts) }&2,100\\\text {Estimated uncollected accounts based on an aging analysis}&29,200\end{array}$
-Refer to the figure A-One Construction.What is the balance of accounts receivable at December 31,Year 1?

• A) $440,000
• B) $515,000
• C) $530,000
• D) $545,000

---

Definitions:

Toddler Development

The phase of growth that occurs from the ages of 1 to 3 years old, marked by rapid physical growth, cognitive development, and emotional and social advancement.

Alertness

The state of being watchful and prompt to meet danger or emergency, or to act quickly.

Bayley Scales

A set of standardized tests used to assess the developmental progress of infants and toddlers, focusing on motor, cognitive, and language skills.

Neurological Deficits

Impairments or dysfunctions in the nervous system that lead to physical or psychological symptoms.