1. The account Allowance for Doubtful Accounts is classified as a(n) a. liability. b. contra account to Bad Debt Expense. c. expense. d. contra account to Accounts Receivable. 2. An aging of a company's accounts receivable indicates that $9,000 are estimated to be uncollectible. If Allowance for Doubtful Accounts has a $3,200 debit balance, the adjustment to record bad debts for the period will require a a. debit to Bad Debt Expense for $9,000. b. debit to Bad Debt Expense for $12,200. c. debit to Bad Debt Expense for $5,800. d. credit to Allowance for Doubtful Accounts for $9,000. 3. Bad Debt Expense is reported on the income statement as a. part of cost of goods sold. b. an expense subtracted from net sales to determine gross profit. c. an operating expense. d. a contra revenue account. 4. Using the percentage-of-receivables method for recording bad debt expense, estimated uncollectible accounts are $55,000. If the balance of the Allowance for Doubtful Accounts is an $11,000 debit before adjustment, what is the balance after adjustment? a. $55,000 b. $11,000 c. $66,000 d. $44,000 5. Using the percentage-of-receivables method for recording bad debt expense, estimated uncollectible accounts are $55,000. If the balance of the Allowance for Doubtful Accounts is an $11,000 debit before adjustment, what is the amount of bad debt expense for that period? a. $55,000 b. $11,000 c. $66,000 d. $44,000