老師這個題怎么做啊？ a. The amount of bad debt experience is calculated as below: ($900,000-$150,000)*3%=$22,500 b. Dr. Bad Debt Allowance $10,000 Cr. Account Receivable $10,000 c. The allowance for doubtful accounts $22,500-$10,000=$12,500 d. Account Receivable balance=$900,000-$150,000-$675,000-$10,000=$65,000 e. I think bad debt allowance is a very subjective issue. The reasonableness depends on a variety of subjects. From the context of this quest, I think it is reasonnable. Because actual bad debt incurred is only $10,000, which is only 1.33% of all credit sales, lower than the 3% benchmark. This means the 3% benchmark is conservative enough. I hope this helps.