Taylor Company uses the direct write-off method of recording uncollectible accounts receivable. Recently, a customer informed Taylor that he would be unable to pay $300 owed to Taylor. Taylor's proper journal entry to reflect this event would be:

Taylor Company uses the direct write-off method of recording uncollectible accounts receivable. Recently, a customer informed Taylor that he would be unable to pay $300 owed to Taylor. Taylor's proper journal entry to reflect this event would be:



a. Dr. Uncollectible Accounts Expense 300
Cr. Allowance. for Uncollectible Accounts 300
b. Dr. Allowance. for Uncollectible Accounts 300
Cr. Accounts Receivable 300
c. Dr. Uncollectible Accounts Expense 300
Cr. Accounts Receivable 300
d. Dr. revenue 300
Cr. Accounts Receivable 300
e. None of these





Answer: C


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