The company debts expense? A)$80,000 B) $42,000 C) $65,000 D) $18,000 y uses the direct write-off method for bad debts. What is the amount of bad 32. Under the direct write-off meth write-off method, the entry to write off an uncollectible account will include A) a debit to Bad Debts Expense account B) a debit to the customer's Account Receivable C) a credit to the Allowance for Bad Debts D) No entry is made to write off uncollectible accounts. 33. On January 1, A Plus Services has the following balances: Accounts Receivable $28,000 (debit) Bad Debts Expense $0 A Plus Services has the following transactions during January: Credit sales of $110,000, collections of credit sales of $87,000, and write-offs of $19,000. A Plus Services uses the direct write-off method. At the end of January, the balance of Accounts Receivable is "Do not round until the final answer. Then round to the nearest whole dollar." A) $15,027 B) $32,000 C) $24,023 D) $51,000 34. The two methods of accounting for uncollectible receivables are A) the direct write-off method and the liability method B) the asset method and the sales method C) the allowance method and the liability methood D) the allowance method and the direct write-off method that nse 35. The following information is from the records of Pangolin Camera Shop: Accounts Receivable, December 31, 2017 Allowance for Bad Debts, December 31 2017 prior to adjustment Net credit sales for 2017 $25,000 (debit 900 (debi 95 Accounts written off as uncollectible during Bad expense is estimated by the aging-of-receivables method. Management estimates that $2,950 of accounts receivable will be uncollectible. Calculate the amount of net receivable after the adjustment for bad debts. A) $22,950 B) $22,050 C) $21,150 D) $20,800 accounts