Gardin Corporation Uses the Allowance Method of Accounting for Uncollectible

Gardin Corporation uses the allowance method of accounting for uncollectible accounts. During 2008 Gardin had charges to Bad Debts Expense of $20,000 and wrote off as uncollectible, accounts receivable totaling $16,000. These transactions decreased the net receivable's realizable value by

A) $20,000.
B) $16,000.
C) $4,000.
D) $0.