The Following Information Is from the Records of Armadillo Camera

question 80

Multiple Choice

The following information is from the records of Armadillo Camera Shop:
$$\begin{array} { | l | l | } \hline \text { Accounts receivable, 31 December 2016 } & \$ 22,000 \text { (debit) } \\\hline \text { Allowance for doubtful debts, 31 December 2016 } & \\\hline \text { prior to adjustment } & 900 \text { (debit) } \\\hline \text { Net credit sales for 2016 } & 94,000 \\\hline \text { Accounts written off as uncollectable during 2016 } & 400 \\\hline\end{array}$$
Bad debts expense is estimated by the ageing of accounts receivable method.Management estimates that $3150 of accounts receivable will be uncollectable.Calculate the amount of net accounts receivable after the adjustment for bad debts.

• A) $19,750
• B) $17,550
• C) $18,850
• D) $17,950

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