Comprehensive income includes all changes in equity during a period except those resulting from distributions to owners.

Explain the difference between DDL (Data Definition Language) and DML (Data Manipulation language)

What will be an ideal response?

County General Hospital estimates uncollectible accounts to be $112,000 and contractual adjustments to be $79,000 . The entry needed to record these estimates would be

dr cr a. Expenses $191,000 Allowance for Doubtful Accounts $191,000 b. Expenses $112,000 Revenue Deductions – Contractual Adjustments 79,000 Allowance for Doubtful Accounts $112,000 Allowance for Contractual Adjustments 79,000 c. Revenue Deductions – Uncollectible Accounts $112,000 Expenses 79,000 Allowance for Doubtful Accounts $112,000 Allowance for Contractual Adjustments 79,000 d. Revenue Deductions – Uncollectible Accounts $112,000 Revenue Deductions – Contractual Adjustments 79,000 Allowance for Doubtful Accounts $112,000 Allowance for Contractual Adjustments 79,000 e. Revenue Deductions – Uncollectible Accounts $112,000 Revenue Deductions – Contractual Adjustments 79,000 Accounts Receivable $191,000