GENERAL JOURNAL
Date	Accounts	Debit		Credit
20X1	Accounts Receivable	1,000,000
	Sales			1,000,000
	A summary entry to record all sales on account during 20X1
GENERAL JOURNAL
Date	Accounts	Debit		Credit
20X1	Uncollectible Accounts Expense	20,000
	Allowance for Uncollectible Accounts			20,000
	An aging revealed the need for a $50,000 allowance, while the existing balance is $30,000
GENERAL JOURNAL
Date	Accounts	Debit		Credit
20X1	Allowance for Uncollectible Accounts	7,500
	Accounts Receivable			7,500
	To record the write-off of an account determined to be uncollectible
GENERAL JOURNAL
Date	Accounts	Debit		Credit
20X1	Accounts Receivable	4,000
	Allowance for Uncollectible Accounts			4,000
	To reestablish an account previously written off
GENERAL JOURNAL
Date	Accounts	Debit		Credit
20X1	Cash	4,000
	Accounts Receivable			4,000
	To record the collection of the reinstated account

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1. What is the ending balance for the Allowance for Uncollectible Accounts after recording the collection of a reinstated account of $4000?

A) 46500

B) 54000

C) 50500

D) 42500