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Spectrum Inc., a calendar-year rm, began operations as a retailer in January. The following information pertains to transactions for its rst year. Unadjusted Trial Balance

Spectrum Inc., a calendar-year rm, began operations as a retailer in January. The following information pertains to transactions for its rst year. Unadjusted Trial Balance December 31 Account Debit Credit Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 180,000 Accounts receivable . . . . . . . . . . . . . . . . . . . . . 197,000 Allowance for doubtful accounts

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