Which technique would accelerate the completion of a project?

Using the allowance method, the uncollectible accounts for the year is estimated to be $28,000. If the balance for the Allowance for Doubtful Accounts is a $7,000 credit before adjustment, what is the balance after adjustment?

a. $7,000 b. $21,000 c. $28,000 d. $35,000

The times-interest-earned ratio is calculated as ________

A) earnings before interest and tax divided by interest expense B) profit before tax divided by interest expense C) net income divided by interest expense D) income tax expense plus interest expense divided by interest expense