The data presented below for Pharma Corp is for the year ended December 31, 2015: Sales (100% on credit) $1,400,000 Sales returns 30,000 Accounts Receivable (December 31, 2015) 170,000 Allowance for Doubtful Accounts [Cr. Balance] (Before adjustment at December 31, 2015) 1,300 Estimated amount of uncollectible accounts based on aging analysis 14,000 See the data for Pharma Corp If Pharma Corp

estimates its bad debts at 1% of net credit sales, what amount will be reported as bad debt expense for 2015?
a. $12,400
b. $13,700
c. $14,000
d. $14,300


b

Business

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