At the beginning of the year, the balance in allowance for doubtful accounts is a credit of $760. during the year, previously written off accounts of $120 are reinstated and accounts totaling $740 are written off as uncollectible. the end-of-year balance (before adjustment) in allowance for doubtful accounts should be
a. $760.
b. $120.
c. $140.
d. $740.

Given:

Allowance for Doubtful Accounts is a credit of $760

Written off accounts = $120

Accounts totaling = $740

The end-of-year balance (before adjustment) in Allowance for Doubtful Accounts will be computed as:

Allowance for Doubtful Accounts - Accounts totaling + Written off accounts

⇒ $760 - $740 + $120

⇒ $140

therefore, the correct option is (c).

hi there, i would say your answer is:

b. there is a fixed quantity of resources and technology available.

hope that : )