effect of doubtful accounts on net income

h 9-3 Exercises & Problems Effect of Doubtful Accounts on Net Income During its first year of operations, Mack's Plumbing Supply Co. had sales of $620,000, wrote off $9.900 of accounts as uncollectible using the direct write off method, and reported net income of $68,200. Determine what the net income would have been if the allowance method had been used, and the company estimated that 1 3/4% of sales would be uncollectible