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releme for uncollectible accounts The difference between total accounts A. Net accounts receivable (net realizable value B. Allowance for collectible accounts. C. Net income D. Net revenue. 4. At the end of the year before adjustment account balance of $218.000 and the allowance for collectible accounts had a $600 credit hal a u nts receivable determines that the allowance for uncollectible accounts should be 3 of accounts receivable. The adjusting entry would include a credit to Allowance for Uncollectible Accounts of: A. $6,540. B 57.800. C. 57.140 D. $7,740. 5. Under the direct write-off method, what entry is made at the time an actual bad debt occurs? A. Debit Bad Debt Expense, credit Allowance for Uncollectible Accounts B. Debit Allowance for Uncollectible Accounts, credit Accounts Receivable. C. Debit Bad Debt Expense, credit Accounts Receivable. D. No adjustment is made. 6. Which of the following entries records the write off of $3,000 uncollectible accounts receivable using the allowance method? 3,000 3,000 3.000 A. Allowance for Uncollectible Accounts Interest Receivable B. Bad Debt Expense Accounts Receivable c. Bad Debt Expense Allowance for Uncollectible Accounts 3.000 3,000 3,000 3.000 D. Allowance for Uncollectible Accounts Accounts Receivable 3,000 7. Sales on account are recorded as: A. Debit Cash, credit Deferred Revenue. B. Debit Service Revenue, credit Accounts Receivable. C. Debit Cash, credit Service Revenue. D. Debit Accounts Receivable, credit Service Revenue. because 8. The normal balance of the account "Allowance for Uncollectible Accounts" is a A. Debit; it is a contra revenue account to Sales Revenue Credit; it is a contra asset account to Accounts Receivable C. Debit; it is an expense in the income statement D. Credit; it is a contra expense account to Bad Debt Expense Rev. 1217