The account that shows the amount of accounts receivable that the business does not expect to collect is: A. Net Accounts Receivable B. Sales Returns and Allowances C. Allowance for Doubtful Accounts D. Sales Discounts Which of the following is an example of an accrual? A. Interest earned but not yet received B. Equipment purchased for use in the business C. Six months' rent paid in advance D. Bookkeeping fees collected but not yet earned