Using the allowance method, the uncollectible accounts for the year is estimated to be $28,000. If the balance for the Allowance for Doubtful Accounts is a $7,000 debit before adjustment, what is the amount of bad debt expense for the period?
a. $7,000
b. $21,000
c. $28,000
d. $35,000
Answer: D
Accounting
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