During the year, Kiner Company made an entry to write off a $16,000 uncollectible account. Before this entry was made, the balance in accounts receivable was $200,000 and the balance in the allowance account was $18,000. The net realizable value of accounts receivable after the write-off entry was: a) $ 200.000 b) $198.000 c) $ 166.000 d) $182.000

The correct option is B,$198,000

Explanation:

The balance in allowance for uncollectible accounts was standing at $18,000 and it was decided to write-off $16,000 off  the this existing balance,which implies that the balance left in the allowance for uncollectible  account to set off against accounts receivable is $2,000($18,000-$16,000).

Invariably,the net realizable value of accounts receivable is $198,000($200,000- $2,000).

The correct option hence is B, $198,000

the most important factor in the

work process or industry is to retain the interest of the employee. and to

retain them, their salary or profit must be adjusted to the best value. unless

the employee does not do his job properly, employees must receive bonuses or

benefits to ensure them to stay in the company. it will actually make them stay

longer, make them feel important and reduce costs for hiring new employees.

explanation:

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