Blended corporation uses the allowance method to account for uncollectible receivables. at the beginning of the year, allowance for bad debts had a credit balance of $ 1 comma 300. during the year blended write off uncollectible receivables of $ 1 comma 800. blended recorded bad debts expense of $ 2 comma 800. what is blended year-end balance in allowance for bad debts?

$2,300

Explanation:

Given that,

Allowance for Bad Debts, at beginning =   $1,300

Current period bad debts expenses = $2,800

Written off during the period = $1,800

Therefore,

Allowance for bad debts, at year end:

= Allowance for bad debts, at beginning + Current period bad debts expenses - Written off during the period

= $1,300 + $2,800 - $1,800

= $2,300

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