Using the aging method, Carlton Company calculates the estimated ending balance in the Allowance for Uncollectible Accounts to be $12,000. Prior to adjusting entries, the Allowance for Uncollectible Accounts has a credit balance of $3,000. The year-end adjustment would include a:

Explanation:

The journal entry to record the bad debt expense is shown below:

Bad debt expense A/c Dr  $9,000

                 To Allowance for doubtful debts $9,000

(Being bad debt expense is recorded)

The computation of the bad debt expense is shown below:

= (Ending balance in the Allowance for Uncollectible Accounts) - (credit balance of Allowance for Doubtful Accounts)

= ($12,000) -  ($3,000)

= $9,000

among other factors, composers started writing dynamic markings in their scores because "new instruments allowed for more dynamic ranges and contrast."

dynamics allude to the loudness or softness of music. dynamics offer an approach to demonstrate articulation in sheet music. they to drive the enthusiastic substance of music through volume and force. maybe you could alter both the volume and the shading profundity on your screen at the same time. we can likewise think about the force side of elements as the quality of a note. a few notes are intended to be played delicately and gently, while others are intended to be played all the more firmly.  

some dynamics markings have a letter 'm,' which remains for mezzo, signifying 'medium.' so a mezzo piano unique stamping resembles this (mp) and intends to play medium calm, while a mezzo specialty dynamic resembles this (mf) and intends to play medium loud.