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B is corrent. The solutions approach is to set up a T-account for the allowance for doubtful accounts.


During year 2, bad debt expense of $16,000 was recorded as a credit to the allowance account.  The write-off of actual bad debts may be calculated by plugging for the number that gives an ending allowance account balance of $100,000. Therefore, the debit entry is $6,000 ($90,000 + $16,000 – $100,000).
A is incorrect because it fails to consider the bad debt expense for the year and reverses the beginning and ending balance in the allowance account.
C is incorrect because it represents the bad debt expense, not the write-offs.
D is incorrect because it combines the change in the allowance balance with the bad debt expense.