This Graph Shows an Increase in the Number of Species

question 46

Multiple Choice

This graph shows an increase in the number of species of pesticide-resistant insects from 1900 to 2000.
-What is the best title for this graph?

• A) Insect numbers over time
• B) Pesticide use over time
• C) Species of insects resistant to pesticides over time
• D) Number of insect offspring showing resistance to pesticides over time

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Definitions:

Allowance for Doubtful Accounts

A contra-asset account that reduces the total receivables on the balance sheet to reflect the amount expected to be uncollectible.

Adjusting Entry

An adjustment recorded in the bookkeeping records at the end of an accounting period to allocate income and expenditure to the period in which they actually occurred.

Bad Debt Expense

The estimated amount of credit sales that are not expected to be collected, recognized as an expense in the income statement.

Uncollectible Accounts

Accounts receivable that a company does not expect to collect and writes off as a bad debt expense.