An aging-of-accounts-receivable indicates that the amount of uncollectible accounts is $3,210. The Allowance for Uncollectible Accounts prior to adjustment has a credit balance of $2,000. The amount of the adjusting entry should be for:

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The adjusting entry should increase the allowance for uncollectible accounts by the amount of uncollectible accounts indicated by the aging-of-accounts-receivable, which is $3,210. However, since the Allowance for Uncollectible Accounts already has a credit balance of $2,000, only the difference needs to be added, which is $1,210 (=$3,210 - $2,000). Therefore, the adjusting entry should be for $1,210, which is Choice A.

An Aging-Of-Accounts-Receivable Indicates That the Amount of Uncollectible Accounts Is