A Company Performs the Aging of Accounts Receivable Calculation and Arrives

question 110

Multiple Choice

A company performs the aging of accounts receivable calculation and arrives at an estimate for uncollectible accounts of $800. If Allowance for Uncollectible Accounts has a debit balance of $300 prior to the year-end adjustment, for how much should the adjustment be journalized?

• A) $1,100
• B) $800
• C) $300
• D) $5,500

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Definitions:

Variable Ratio

A schedule of reinforcement where a response is reinforced after an unpredictable number of responses, making it highly effective in maintaining behavior.

Fixed-ratio Schedule

A type of reinforcement schedule in operant conditioning where a response is reinforced only after a specified number of responses, leading to high and steady response rates.

Reinforcement

In psychology, a process in which a behavior is made more likely to occur in the future by its consequences.

Specific Number

A distinct or precisely identified quantity, often used in mathematical or statistical contexts.