Answer :
Answer:
Option (d) is correct.
Explanation:
Given that,
Total accounts receivable = $500,000
Credit balance of Allowance for Doubtful Accounts = $2,000
Estimates uncollectible accounts:
= 3% of accounts receivable
= 0.03 × $500,000
= $15,000
The closing balance after adjustment is the latest estimates:
= 3% of accounts receivable
= $15,000
$15,000 includes both the opening credit balance of allowance for doubtful accounts worth of $2,000 and the current year adjustment of $13,000.