Under the Allowance Method, If Uncollectible Account Write-Offs During the Year

Multiple Choice

Under the allowance method, if uncollectible account write-offs during the year exceed the allowance amount, the balance in allowance for doubtful accounts at year end prior to adjustment:

A) will be zero.
B) should be deducted from accounts receivable.
C) will be a debit.
D) should be adjusted by debiting it to bring the balance back to zero.