Under the Allowance Method,if Bad Debt Write-Offs During the Year

Multiple Choice

Under the allowance method,if bad debt write-offs during the year exceed the allowance amount,the balance in Allowance for Uncollectible Accounts at year end prior to adjustment:

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