Using the percentage-of-sales method, the estimated total uncollectible accounts are $7,322. the allowance for uncollectible accounts prior to adjustment has a debit balance of $2,635. the accounts receivable balance is $44,720. the amount of the adjusting entry for uncollectible- accounts expense is
a. $7,322
b. $9,957.
c. $2,635
d. $4,687

B. $9,957.

Explanation:

The computation is adjusted amount for Uncollectible account expense is shown below:

= The estimated total uncollectible accounts + debit balance of Allowance for uncollectible accounts

= $7,322 + $2,635

= $9,957

For computing the adjusted amount we added the estimated total uncollectible accounts and the debit balance of Allowance for uncollectible accounts

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