Allowance for Doubtful Accounts Has a Debit Balance of $800

question 121

Multiple Choice

Allowance for Doubtful Accounts has a debit balance of $800 at the end of the year (before adjustment) , and an analysis of accounts in the customers ledger indicates uncollectible receivables of $15,000. Which of the following entries records the proper adjusting entry for bad debt expense?

• A) debit Bad Debt Expense, $800; credit Allowance for Doubtful Accounts, $800
• B) debit Bad Debt Expense, $14,200; credit Allowance for Doubtful Accounts, $14,200
• C) debit Allowance for Doubtful Accounts, $800; credit Bad Debt Expense, $800
• D) debit Bad Debt Expense, $15,800; credit Allowance for Doubtful Accounts, $15,800

Recognize the importance of environmental factors and community infrastructure in disease prevention.

Understand the historical development of public health initiatives and their impact on community health.

Analyze the role of government and non-governmental organizations in the advancement of public health.

Identify key figures and their contributions to public health and nursing.

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Definitions:

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