Novak Corp. unadjusted trial balance includes the following balances (assume normal balances): • Accounts Receivable $1140000 • Allowances for Doubtful Accounts $20700 Bad debts are estimated to be 6% of outstanding receivables. What amount of bad debt expense will the company record? $68400 $47700 $46422 $70278

$47700

Explanation:

When a company makes sales on account, debit accounts receivable and credit sales. Based on assessment, some or all of the receivables may be uncollectible.  

To account for this, debit bad debit expense and credit allowance for doubtful debt. Should the debt become uncollectible (i.e go bad), debit allowance for doubtful debt and credit accounts receivable.

Given that Bad debts are estimated to be 6% of outstanding receivables

Bad debts = 6% * $1,140,000

= $68,400

Amount already accounted for as bad debt = $20700

Bad debt expense to be recorded = $68,400 - $20,700

= $47,700

ans.

heterothermic organisms include those organisms that can switch between homeothermic (having body temperature higher than environment) and poikilothermic (having variation in internal body temperature) strategies.

some migratory birds show heterothermy as they decrease their metabolic rate during cold nights to keep their body temperature low. drop in metabolic rate allows increase in production efficiency of birds that reduces the internal body temperature to make it equal to external cold temperature during cold nights.

thus, the correct answer is 'birds allow their temperature drop in order to increase their production efficiency.'

answer; according to the ( irs );