Net sales $750,000 Bad Debt Expense $60,000 Accounts Receivable, Beginning of Year $120,000 Accounts Receivable, End of Year $55,000 Allowance For Doubtful Accounts, Beginning of Year $42,000 Allowance For Doubtful Accounts, End of Year $62,000 What was the amount of write-offs during the year

40,000

Explanation:

Under the direct write-off method, bad debts are expensed. The company credits the accounts receivable account on the balance sheet and debits the bad debt expense account on the income statement.

Allowance for doubtful debt  (Opening)           = 42,000

Add: Bad de expense                                        = 60,000

Total                                                                    = 102,000

Less: Allowance for doubtful debt (closing)     = 62,000

Write offs                                                             = 40,000

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