问答题 Maya had the following transactions related to sales this month.
(1)Credit sales and cash sales were $8,500 and $4,500 respectively.
(2)Cash received from credit customer of $5,500.
(3)Irrecoverable debt of $350 were written off.
What figure should be reported for receivable this month? ______

A、 $2,650
B、 $3,300
C、 $3,000
D、 $4,150

【正确答案】 A

【答案解析】[考点] Recording transactions and events-Irrecoverable debts and allowances-Irrecoverable debt [难易度] 易 Opening receivable+Credit sales-Payment received from credit customers-Irrecoverable debt=Closing receivable 0+8,500-5,500-350=$2,650 Cash sales是现金交易，不会产生Receivable。