登录之后可查看解析

B is corrent. To obtain the gross accounts receivable, the allowance for doubtful accounts must be added to the net receivables. The allowance for doubtful accounts is represented by the charges to bad debts expense less any write-offs. Wonder Company’s allowance is $60,000 ($80,000 - $20,000). Therefore, the gross accounts receivable are $560,000 ($500,000 + $60,000).
A is incorrect because the write-off should reduce gross receivable, rather than increase it.
C is incorrect because it represents accounts receivable after considering the allowance for doubtful accounts instead of before considering the allowance for doubtful accounts.
D is incorrect because it represents the accounts receivable after considering the allowance for doubtful accounts and erroneously increasing the balance by the write-off rather than decreasing it.