C) $252 D) $180 E) $420 On December 31 of the current year, a company's unadiusted trial balance included the following: Accounts Receivable, debit balance of $97,250; Allowance for Doubtful Accounts, credit balance of $951. accounts receivable at the end of the current year will be A) S 951 B) $3,992 C) $4,884 D) $5,835 E) $6,786. What amount should be debited to Bad Debts Expense, assuming 6% of outstanding uncollectible?: The total cost of an asset less its accumulated depreciation is called: A) Historical cost. B) Book value. C) Present value. D) Current (market) value. E) Replacement cost. 25. 26. A company has $90,000 in outstanding accounts receivable and it uses the allowance method to account for uncollectible accounts. Experience suggests that 6% of outstanding receivables are uncollectible. The current debit balance (before adjustments) in the allowance for doubtful accounts