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Discount Mart utilizes the allowance method of accounting for uncollectible receivables. On December 12 the company receives a $550 check from Chad Thomas in settlement of Thomas's $1,100 outstanding accounts receivable. Due to Thomas's failing health he is closing his company and is expecting to make no further payments to Discount Mart. Journalize this declaration.
Occupational Health
A multidisciplinary field dealing with the health, safety, and welfare of people at work, aiming to prevent work-related injuries and diseases.
OSHA
The Occupational Safety and Health Administration, a federal agency of the United States that ensures safe and healthful working conditions by setting and enforcing standards.
Business Groups
Collections of businesses, often linked by ownership or control, that work together to achieve economic or political goals.
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