What type of bond might an executor of an estate be required to purchase?

What is the normal journal entry when writing-off an account as uncollectible under the allowance method?

a. Debit Allowance for Doubtful Accounts, credit Accounts Receivable. b. Debit Allowance for Doubtful Accounts, credit Bad Debt Expense. c. Debit Bad Debt Expense, credit Allowance for Doubtful Accounts. d. Debit Accounts Receivable, credit Allowance for Doubtful Accounts.

Which of the following items is included in the calculation of net operating working capital which determines free cash flow?

A) Accounts payable B) Dividend payments C) Fixed assets D) Interest expense