What is the

acidminustest

ratio for a merchant with the following accountbalances? (Round your answer to two decimal places.)

Cash	$ 21 comma 000$21,000
Shortminusterm investments	40 comma 00040,000
Net current receivables	54 comma 00054,000
Merchandise inventory	91 comma 00091,000
Total current liabilities	279 comma 000279,000

he following information is from the records of Mountainview Camera Shop:

Accounts receivable, December 31, 2018	$ 85 comma 000$85,000 (debit)
Net credit sales for 2018	161 comma 000161,000
Accounts written off as uncollectible during 2018	19 comma 00019,000
Cash sales during 2018	44 comma 00044,000

The company uses the direct

writeminusoff

method for bad debts. What is the amount of bad debts expense?

A.

$ 85 comma 000$85,000

B.

$ 44 comma 000$44,000

C.

$ 57 comma 000$57,000

D.

$ 19 comma 000