Smart Art is a new business

During its first year of operations, credit sales were $44,000 and collections from credit sales were $32,000. One account for $625 was written off. Management uses the percent-of-sales method to account for bad debts expense and estimates 2% of credit sales to be uncollectible. What is the balance of Accounts Receivable at the end of the first year?
A) $12,000
B) $10,495
C) $11,375
D) $11,120


C .Accounts Receivable = $44,000 - $32,000 - $625 = $11,375

Business

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