Lightning uses the percentage-of-credit-sales method and estimates 1% of sales are uncollectible. What is the ending balance of the allowance account after the year-end adjustment?

The following information pertains to Lightning Inc., at the end of the year:


Credit Sales $ 60,000

Accounts Payable 10,000

Accounts Receivable 7,000

Allowance for Uncollectible Accounts 400 credit

Cash Sales 20,000


Lightning uses the percentage-of-credit-sales method and estimates 1% of sales are uncollectible. What is the ending balance of the allowance account after the year-end adjustment?


A) $600.

B) $1,000.

C) $200.

D) $1,200.


Answer: $1,000.


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