claim for inferior quality

A、A. some consumers have more money than others

B、B. individual producers tend to specialize, while individual consumers want a broad assortment of product

C、C. consumers demand more product variety than producers can make

D、D. to obtain economies of scale, individual producers often make larger quantities of products than individual consumers normally want to buy

E、E. there are many more consumer than producers.

The total amount owed to Robert by his customers at 30 November 20X7 was $78,600. His allowance for receivables at 1 December 20X6 was $1,200. On 30 November 20X7,Robert determined that a balance of $600 should be written off as irrecoverable.This amount has not been included in the allowance for receivables.He also determined that an allowance equal to 1.5% of the remaining receivables balance should be made.Robert also received cash of $100 for a debt that was previously written off. Robert has made the entry in the irrecoverable debt expense account to write off the irrecoverable balance.What other entry does he need to make?

A、A debit entry in the revenue account

B、A credit entry in the revenue account

C、A debit entry in the trade receivables account

D、A credit entry in the trade receivables account

A、2

B、5

C、20

D、50