On December 31, Prior to Adjustment, Allowance for Doubtful Accounts

Multiple Choice

On December 31, prior to adjustment, Allowance for Doubtful Accounts has a credit balance of
$430. An analysis of the accounts receivable aging estimates $1,900 of probable losses from uncollectible accounts. The adjusting entry needed to record the estimated losses from uncollectible accounts is

A) $430.
B) $1,900.
C) $2,330.
D) $1,470.