Answer :
Answer:
e. $4,000
Explanation:
The calculation of adjusting entry is shown below:-
Adjusted balance required in Allowance account = Accounts receivable × Receivable percentage
= $100,000 × 5%
= $5,000 Credit
Existing Unadjusted balance in Allowance account = $1,000 credit
Bad Debt Expense = Adjusted balance required in Allowance account - Existing Unadjusted balance in Allowance account
= $5,000 - $1,000
= $4,000
So, for computing the bad debt expenses we simply deduct existing Unadjusted balance in Allowance account from adjusted balance required in Allowance account