Fill-in-the-Blank Equations 1. Accounts receivable - Allowance for doubtful accounts = 2. After the adjusting entry is recorded, Allowance for Doubtful Accounts should always have a balance 3. Interest = * Interest rate * (Term/360 days) 4. = Face amount + Interest 5. Accounts receivable turnover = Sales/ 6. Number of days' sales in receivables = Average accounts receivable/