Proper provision for doubtful accounts

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Allowance for Doubtful Accounts has an unadjusted balance of $1,100 at the end of the year, and an analysis of customer's accounts indicates doubtful accounts of $12,900. Which of the following records the proper provision for doubtful accounts?

a. increase Uncollectible Accounts Expense, $14,000; increaseAllowance for Doubtful Accounts, $14,000

b. decrease Allowance for Doubtful Accounts, $14,000; decreaseUncollectible Accounts Expense, $14,000

c. decrease Allowance for Doubtful Accounts, $11,800; decreaseUncollectible Accounts Expense, $11,800

d. increase Uncollectible Accounts Expense, $11,800; increaseAllowance for Doubtful Accounts, $11,800

Reference no: EM13259212

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