Allowance for Doubtful Accounts Has a Debit Balance of $1,100

question 109

Multiple Choice

Allowance for Doubtful Accounts has a debit balance of $1,100 at the end of the year (before adjustment) , and an analysis of customers' accounts indicates uncollectible receivables of $12,900. Which of the following entries records the proper adjustment for Bad Debt Expense?

• A) debit Bad Debt Expense, $14,000; credit Allowance for Doubtful Accounts, $14,000
• B) debit Allowance for Doubtful Accounts, $14,000; credit Bad Debt Expense, $14,000
• C) debit Allowance for Doubtful Accounts, $11,800; credit Bad Debt Expense, $11,800
• D) debit Bad Debt Expense, $11,800; credit Allowance for Doubtful Accounts, $11,800

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Definitions:

Null Cells

Lymphocytes that lack surface markers distinctive of T or B cells, often associated with natural killer cell activity.

Variable Regions

Parts of antibodies that differ from one antibody to another, enabling them to bind to a specific antigen.

T-cell Receptors

These receptors on the surface of T-cells recognize and bind to antigens presented by other cells, initiating an immune response.

Epitopes

Distinct regions on an antigen that the immune system identifies, particularly through antibodies, B cells, or T cells.