The following information is from the 2019 records of Fast Lane Racing Gear: 
Bad debts expense is estimated by the aging-of-receivables method.Management estimates that $9000 of accounts receivable will be uncollectible.Calculate the ending balance of Allowance for Bad Debts,after the adjustment for bad debts expense,at December 31,2019.
Definitions:
Cingulate Gyrus
A curve of brain tissue located above the corpus callosum that plays a role in emotion formation, processing, learning, and memory.
Inaccurate Memories
Memory distortions or inaccuracies that arise from the retention, interpretation, and retrieval process, leading to false or altered recollection of events.
Suggestible People
Individuals who are more likely to accept and internalize ideas or attitudes suggested by others.
Mnemonic Technique
A technique that enhances the storage and retrieval of information.
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