12/31/2019: At the end of the first year of operations, Yolandi Company had $900,000 in sales and accounts receivable of $350,000. XYZ's management has estimated that $9,000 in accounts receivable would be uncollectible.

The journal entry to record bad debt expense should be:

December 31, 2019, bad debt expense

Dr Bad debt expense 9,000

    Cr Allowance for doubtful accounts 9,000

Net account receivables = $350,000 - $9,000 = $341,000

The allowance for doubtful accounts is a contra asset account that decreases the balance of accounts receivable (balance sheet). Bad debt expense is included in the income expenses and decreases total sales.

c.

step-by-step explanation:

because first you have to add the 4x, 9x, and the 7x together and you get 20x and then you add the last numbers up and you get 5and then you put the subtraction sign in there and that's how you get the answer.