登录之后可查看解析

D is corrent. Since the total receivables per the books were $800,000 and accounts receivable of $71,100 were estimated to be uncollectible, those expected to be collectible were $728,900 ($800,000 - $71,100). The $40,000 is irrelevant as it represents the unadjusted balance of the allowance for uncollectible accounts.
A is incorrect because it reduces accounts receivable by the unadjusted allowance rather than the adjusted allowance.
B is incorrect since it increases net realizable value by the unadjusted allowance, rather than ignoring it.
C is incorrect because it subtracts the $40,000 unadjusted balance in addition to the adjusted balance of $71,000.