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The Following Information Is from the Records of Mountainview Camera

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The following information is from the records of Mountainview Camera Shop:  Accounts receivable, December 31, 2018 $80,000 (debit)   Net credit sales for 2018 160,000 Accounts written off as uncollectible during 2018 16,000 Cash sales during 2018 42,000\begin{array} { | l | r | } \hline \text { Accounts receivable, December 31, 2018 } & \$ 80,000 \text { (debit) } \\\hline \text { Net credit sales for 2018 } & 160,000 \\\hline \text { Accounts written off as uncollectible during 2018 } & 16,000 \\\hline \text { Cash sales during 2018 } & 42,000 \\\hline\end{array} The company uses the direct write-off method for bad debts. What is the amount of bad debts expense?


Definitions:

Lumbar Trunks

Large lymphatic vessels in the lumbar region of the body that drain lymph from the lower limbs, abdominal wall, and pelvic organs.

Subclavian Vein

A major vein on either side of the body that receives blood from the arm and the thorax, leading to the superior vena cava.

Cervical Lymph Nodes

Small, bean-shaped glands located in the neck region, part of the lymphatic system, involved in the body's immune response.

Phagocytized

The process by which cells, typically immune cells, engulf and digest foreign particles or pathogens, contributing to the body's defense mechanism.

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