9Using the aging method, estimated uncollectible accounts are $3,000. If the balance in the Allowance for Doubtful Accounts is a $600 debit before adjustment, what is the Bad Debts Expense adjustment for the period?

		$3,000
		$3,600
		$2,400
		$600

10

The current balance of Allowance for Doubtful Accounts is considered when calculating the current period's Bad Debts Expense under the following approach:

		Balance sheet approach
		Income statement approach
		Direct write-off method
		All of these answers are correct.