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During 20x1, norn company recorded bad debt expense of $15,000 and wrote off an uncollectible trade receivable amounting to $5,000. assuming a january 1, 20x1, credit balance in the allowance for doubtful accounts of $10,000, the december 31, 20x1, balance in the allowance account would be which of the following?

a. $15,000.
b. $25,000.
c. $20,000.
d. $10,000.

1 Answer

3 votes

Final answer:

The December 31, 20x1 balance in the Allowance for Doubtful Accounts for Norn Company would be $20,000, calculated by taking the starting credit balance and adjusting for bad debt expense and write-offs.

Step-by-step explanation:

The student's question is about calculating the December 31, 20x1 balance in the Allowance for Doubtful Accounts for Norn Company after recording both bad debt expense and the write-off of an uncollectible trade receivable. At the beginning of the year, the credit balance in the allowance account was $10,000. The company recorded a bad debt expense of $15,000, which would increase the allowance account. However, they also wrote off an uncollectible receivable of $5,000, which would decrease the allowance account.

To calculate the year-end balance, we start with the beginning balance of the allowance account, add the bad debt expense, and then subtract the write-off. So the calculation is as follows:

  • Beginning Credit Balance: $10,000
  • Add: Bad Debt Expense: $15,000
  • Subtract: Write-off: $5,000

This results in an ending balance of $10,000 + $15,000 - $5,000 = $20,000, which corresponds to option (c).

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