Lowery co. uses the direct write-off method of accounting for uncollectible accounts receivable. lowery has a customer whose accounts receivable balance has been determined to likely be uncollectible. the entry to write off this account would be which of the following?
a) debit bad debt expense; credit allowance for doubtful accountsb) debit bad debt expense; credit accounts receivablec) debit sales returns and allowance; credit accounts receivabled) debit allowance for doubtful accounts; credit accounts receivable.

The following items could appear on a bank reconciliation: a. outstanding checks, $670. b. deposits in transit, $1,500. c. nsf check from customer, no. 548, for $175. d. bank collection of note receivable of $800, and interest of $80. e. interest earned on bank balance, $20. f. service charge, $10. g. the business credited cash for $200. the correct amount was $2,000. h. the bank incorrectly decreased the business's by $350 for a check written by another business. classify each item as (1) an addition to the book balance, (2) a subtraction from the book balance, (3) an addition to the bank balance, or (4) a subtraction from the bank balance.