At the start of the current year, Minuteman Corporation had a credit balance in the Allowance for Doubtful Accounts of $1,800

During the year a monthly provision of 2% of sales was made for uncollectible accounts. Sales for the year were $600,000, and $5,600 of accounts receivable were written off as worthless. No recoveries of accounts previously written off were made during the year. The year-end financial statements should show:

A. Uncollectible accounts expense of $13,800.

B. Allowance for Doubtful Accounts with a credit balance of $8,200.

C. Allowance for Doubtful Accounts with a credit balance of $6,400.

D. Uncollectible accounts expense of $5,600.

B

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