Effect of doubtful accounts on net income

Effect of doubtful accounts on net income During its first year of operations, Mack's Plumbing Supply Co. had sales of $430,000, wrote off $6,900 of accounts as uncollectible using the direct write-off method, and reported net income of $47,300. Determine what the net income would have been if the allowance method had been used and the company estimated that 2.5% of sales would be uncollectible