Match the term on the left to the appropriate classification or description on the right.

- A. B. C. D.	Allowance for doubtful accounts
- A. B. C. D.	Net accounts receivable
- A. B. C. D.	Contra-revenue
- A. B. C. D.	Net revenues

A.	A contra-asset representing future expected write-offs of accounts receivable
B.	An account that is debited for sales returns or sales discounts
C.	Gross revenues minus contra-revenues
D.	The amount of cash the firm expects to collect from accounts receivable

The allowance for doubtful accounts

	a.	is an expense account.
	b.	is credited (increased) when a company recognizes bad debt expense.
	c.	is credited (increased) when a company writes off accounts receivable.
	d.	is a contra-revenue accoun