Jack company provides for bad debt expense at the rate of 2% of

Acc 100 


Jack Company provides for bad debt expense at the rate of 2% of credit sales. The following data are available for 2014:

Allowance for doubtful accounts, 1/1/14 (Cr.)   $ 12,000
Accounts written off as uncollectible during 2014     9,000
Credit sales in 2014     1,200,000

The Allowance for Doubtful Accounts balance at December 31, 2014, should be


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