inal Raam 16. The Allowance for Doubtful Accounts has a normal credit balance c. appears only on the post-closing trial balance d. any of the above 17. Which of the following might produce an account balance that is not normal? a. underpayment of an account payable b. overpayment of an account receivable by a customer c. underaccrual of interest expense d. none of the above In a trial balance, if the total debits do not equal the total credits and the difference is divisible by 2, the error could be the result of 18. a. adding or deleting one or more zeros to or from an amount b. reversing two digits c. omitting an account balance d. showing a debit balance as a credit or a eredit balance as a debit Early in 20X2, while the 20X1 books are still open, you are informed that 20X1 Advertising Expense includes $90,000 for printing catalogs for a campaign to begin in January, 20x2 and that a $50,000 invoice for televi- sion commercials shown in December, 20X1 was debited to 20X2 Adver- tising Expense. 19. The correcting entry to record as of December 31, 20X1 is a. a net debit to Advertising Expense of $50,000 b. a net credit to Advertising Expense of $40,000 c. a net credit to Advertising Expense of $90,000 d. a net credit to Advertising Expense of $140,000 131