Delvin Co Uses the Percentage of Credit Sales Approach in Estimating

Delvin Co. uses the percentage of credit sales approach in estimating its bad debt expense. The total estimate that is calculated by multiplying the percentage times the net sales revenue for the period will be equal to

A) the debit balance required in the allowance for doubtful accounts after the recognition of bad debts expense.
B) the credit balance required in the allowance for doubtful accounts after the recognition of bad debts expense.
C) the difference between the beginning and the ending accounts receivable balance.
D) the amount of bad debt expense.