At 1 January 2003, the balance of Billy Company’s Provision for Bad Debts is $5,000. At 31 December 2003, the balance of trade d

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问题 At 1 January 2003, the balance of Billy Company’s Provision for Bad Debts is $5,000. At 31 December 2003, the balance of trade debtors is $45,000. Billy Company’s provision for bad debts equals to 10% of trade debtors. During the year 2003, the bad debt written off is$2,000. Then Bad Debt expenses of Billy Company this year must be ______.

选项 A、$2,500.
B、$1,500.
C、$-1,500.
D、$-2,500.

答案B

解析
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